UC-MRLF 


F — JL 


UNITED  STATES  DEPARTMENT  OF  AGRICULTURE 
BULLETIN  No.  660 


r  ashingtqn,  D.  C. 


September  12, 1918 


HIGHWAY  COST  KEEPING 

By 

JAMES  J.  TOBIN  and  A.  R.  LOSH 

U.  S.  Engineer  Economists 

Reviewed  by 

HALBERT  P.  GILLETTE 

Consulting  Cost  Engineer 


CONTENTS 


Page 

I.  Cost  Keeping  in  General  ...  1 

The  Fundamentals  of  Cost  Keeping  1 

Cost  Elements  .........  2 

Fixed  Charges 9 

Highway  Cost  Analysis     .....  10 

Units  of  Measurement 11 

I H.  Cost  Keeping  for  Highway  Work  13 

Essentials  of  a  Cost  System     ...  13 

Classification  of  Expenditures  ...  13 

Operation  Code 16 

Method  of  Obtaining  Class  and  Oper- 
ation Number  from  Code  ....  17 


Page 


Part  n.  Cost  Keeping  for  Highway  Work 
— Continued. 

Method  of  Obtaining  Class  and  Oper- 
ation Number  from  Code  ....  17 
Use  of  Code  in  Operations  ....  18 
Detail  of  Cost  Accounts  and  Neces- 
sary Codes 19 

Recording  Forms .    . 23 

Immediate  Use  of  Cost  Data     ...  30 

Final  Disposition  of  Cost  Data     .    .  30 

Definitions  of  Operation  Terms    .    .  39 

Appendix ,42 


s 


UNITED  STATES  DEPARTMENT  OF  AGRICULTURE 

BULLETIN  No.  660 


Contribution  from  the  Office  of  Public  Roads  and  Rural 
Engineering,  LOGAN  WALLER  PAGE,  Director 


Washington,  D.  C. 


September  12,  1918 


HIGHWAY  COST  KEEPING. 

By  JAMES  J.  TOBIN  and  A.  R.  LOSH,  United  States  Engineer  Economists 
Reviewed  by  HALBERT  P.  GILLETTE,  Consulting  Cost  Engineer. 


CONTENTS. 


Part  I.  Cost  keeping  in  general 1 

The  fundamentals  of  cost  keeping 1 

Cost  elements 2 

Fixed  charges 9 

Highway  cost  analysis 10 

Units  of  measurement : 11 

Part  II.  Cost  keeping  for  highway  work 13 

Essentials  of  a  cost  system 13 

Classification  of  expenditures 13 

Operation  code 16 

Method  of  obtaining  class  and  operation 

number  from  code 17 


Page. 

Part  II.    Cost  keeping  for  highway  work- 
Continued. 

Use  of  code  in  operations 18 

Detail  of  cost  accounts  and   necessary 

codes 19 

Recording  forms 23 

Immediate  use  of  cost  data 30 

Final  disposition  of  cost  data 30 

Definitions  of  operation  terms 29 

Appendix 42 


PART  I. 
COST  KEEPING  IN  GENERAL. 

THE  FUNDAMENTALS  OF  COST  KEEPING. 

Definition. — Cost  keeping  is  a  system  for  recording  the  cost  of 
each  unit  of  product  or  division  of  work  in  order  to  facilitate  com- 
parison of  such  costs  with  cost  of  other  similar  units  or  divisions 
under  like  conditions.  Cost  keeping  analyzes  each  unit  of  product  or 
work  to  determine  the  reasonableness  or  unreasonableness  of  the 
cost,  and  also  to  secure  an  intelligent  basis  for  predicting  the  cost 
of  producing  similar  units  in  future. 

Lack  of  cost  records. — The  Office  of  Public  Roads  and  Rural  Engi- 
neering, in  an  extensive  investigation  of  highway  management,  both 
by  the  State  highway  departments  and  by  a  large  number  of  indi- 
vidual counties  and  townships,  brought  out,  among,  other  condi- 
tions, the  very  general  absence  of  cost  keeping.  Few  examples  of 
practical  and  efficient  cost  keeping  were  found  in  operation,  and 

41601°— 18— Bull.  660 1 

41501S 


0 


DEPARTMENT   OF   AGRICULTURE. 


these  were  confined  largely  to  the  State  highway  departments. 
Only  in  rare  instances  were  cost-keeping  systems  found  in  counties 
or  townships.  This  condition  is  due  largely  to  the  notable  scarcity 
of  information  available  on  the  subject  of  highway  cost  keeping,  as 
practically  all  textbooks  on  cost  keeping  have  been  prepared  from 
the  viewpoint  of  factory  management  and  are  not  readily  adaptable 
to  highway  work.  Furthermore,  the  usefulness  of  highway  cost 
data  has  not  yet  been  generally  appreciated  by  public  officials. 

Purpose  of  the  bulletin.  — The  purpose  of  this  publication  is  to  pre- 
sent, first,  in  an  elementary  way  the  principles  which  govern  cost 
keeping;  second,  a  practicable  application  of  those  principles  to 
highway  work. 

Development  of  cost  systems. — Cost  keeping  was  developed  in  the 
manufacturing  industries.  To  Charles  Babbage  has  been  conceded 
the  honor  of  having  first  called  the  attention  of  the  manufacturing 
world  to  its  desirability,  in  1832,  in  his  publication  entitled  "The 
Economy  of  Manufacture.''  Half  a  century  elapsed,  however, 
before  factory  managers,  forced  by  relentless  competition  to  elimi- 
nate waste  and  incompetency  from  their  factories,  began  to  intro- 
duce systems  of  cost  keeping. 

Since  1900  the  use  of  cost  keeping  in  manufacturing  industries 
has  developed  steadily.  During  this  period  of  development  prin- 
ciples regarded  as  basic  have  been  established.  While  cost  keeping 
for  highway  work  is  of  comparatively  recent  origin,  it  is  based  upon 
factory  cost  keeping,  and  the  same  principles  govern. 

COST  ELEMENTS. 

The  term  "cost,"  as  generally  interpreted  and  as  used  in  this  bul- 
letin, is  the  summation  of  expenditures  expressed  in  terms  of  money 
involved  to  acquire  or  produce  a  utility  or  to  perform  a  service. 

The  cost  of  every  unit  of  product,  whether  it  be  a  square  yard  of 
road  surface  maintained,  or  a  cubic  yard  of  concrete  which  is  a  part 
of  a  bridge  or  culvert,  is  composed  of  four  basic  elements  of  expense, 
namely: 

(1)  The  cost  of  labor. 

(2)  The  cost  of  materials. 

(3)  The  cost  of  service  of  plant  and  equipment. 

(4)  The  cost  of  general  expense  or  overhead. 

LABOR. 

The  costs  of  labor  are  divided  into  two  classes;  first,  direct 
labor  cost;  and,  second,  indirect  labor  cost.  All  labor  chargeable 
against  the  product  which  can  be  designated  as  directly  expended 
on  it  is  called  direct  labor.  All  labor  chargeable  against  production 
and  not  directly  expended  on  the  product  is  called  indirect  labor. 


HIGHWAY   COST   KEEPING.  3 

For  example,  the  cost  of  men  using  picks  and  shovels  on  excavation 
who  are  directly  expending  their  efforts  on  that  piece  of  work  is  a 
direct  labor  charge.  A  superintendent  in  charge  of  a  road  job  is  not 
directly  expending  labor  on  excavation,  but  is  engaged  in  directing 
the  prosecution  of  all  kinds  of  work  and  his  expense  is  an  indirect 
labor  charge,  chargeable  pro  rata  against  the  production  of  all  the 
work  units  he  may  be  supervising.  Other  examples  of  indirect  labor 
are  the  services  of  watchmen,  timekeepers,  and  water  boys. 

MATERIALS. 

Materials  also  are  divided  into  two  similar  classes — direct  and  indi- 
rect. All  materials  entering  the  product  as  an  integral  part  of  its  com- 
position are  called  direct  materials.  All  materials  chargeable  against 
the  production  but  which  do  not  enter  directly  into  the  product 
as  an  integral  part  of  it  are  called  indirect  or  expense  materials  or 
sometimes  supplies.  The  cement,  stone,  and  sand  that  are  mixed 
together  to  form  the  concrete  of  which  a  concrete  road  is  constructed 
are  all  direct  materials,  but  the  oil  used  for  lubricating  and  the  gaso- 
line for  operating  the  mixer  in  which  these  materials  are  prepared 
for  use  are  indirect  materials  or  supplies.  It  is  easy  to  charge 
direct  material  cost,  but  often  it  is  very  difficult  to  charge  to  each 
product  its  correct  share  of  indirect  material  cost. 

Small,  or  hand,  tools  not  used  as  a  part  of  some  plant  unit  and 
which  have  such  a  short  period  of  usefulness  that  they  are  seldom 
used  on  more  than  one  job,  usually  are  considered  supplies  and 
therefore  are  part  of  the  indirect  materials  charged  to  the  work. 

PLANT  AND  EQUIPMENT. 

" Plant"  includes  such  physical  property  used  on  the  work  as 
land,  structures,  machinery,  live  stock,  and  tools  of  a  more  perma- 
nent character  than  those  referred  to  as  supplies.  "Equipment" 
is  a  less  inclusive  term  and  is  interpreted  generally  to  mean  the 
smaller  and  especially  the  movable  plant  units.  The  cost  of  the 
service  of  "plant"  can  be  charged  most  readily  in  the  form  of  a 
daily  rental  against  the  work  upon  which  it  is  used.  This  rental 
should  be  charged  whether  the  equipment  be  owned  by  the  operat- 
ing organization  or  leased  from  other  owners.  It  consists  of  "operat- 
ing charges,"  which  are — 

(a)  The  expense  of  operation, 

(6)  The  average  cost  of  repairs, 

(c)  Charges  for  the  tune  spent  in  idleness, 
and  "fixed  charges,"  which  are— 

(d)  Charges  for  depreciation, 

(e)  Interest, 
(/)  Taxes, 

(      Insurance. 


BULLETIN   660,   U.    S.   DEPARTMENT   OF   AGRICULTURE. 

The  expense  of  operation. — This  includes  the  wages  of  operators 
and  helpers  and  the  cost  of  supplies  during  the  periods  of  operation. 
Usually  these  are  charged  directly  against  the  work  done  and  not 
included  in  the  plant  rental.  It  is  only  necessary  that  they  be 
charged  in  one  place  or  the  other,  and  it  is  important  to  specify 
what  is  included  in  rental  when  leasing  equipment. 

The  average  cost  of  repairs. — There  is  a  difference  of  opinion  among 
cost  accountants  as  to  how  repairs  and  renewals  to  plant  should 
be  charged.  One  view  is  that  renewals  may  be  of  such  a  nature 
that  the  useful  life  of  the  machine  has  been  increased  and  therefore 
the  expense  of  such  renewals  should  be  looked  upon  as  an  offset  to 
depreciation.  Another  view  is  that  there  is  no  difference  between 
repairs  and  renewals,  except  in  degree,  and  that  they  all  should  be 
considered  in  the  same  light;  i.  e.,  independent  of  depreciation 
charges.  It  appears  that  the  latter  consideration  permits  simpler 
accounting  and  does  not  rely  so  much  upon  individual  judgment  as 
to  whether  the  expenditure  is  for  repairs  or  for  renewals. 

After  a  machine  has  been  rebuilt  or  repaired  extensively  with  the 
intention  of  increasing  its  serviceable  life,  it  should  be  considered 
as  a  piece  of  new  equipment  valued  at  its  depreciated  value,  plus  the 
cost  of  renewals.  This  necessitates  the  computing  of  a  new  rate 
of  depreciation  on  the  basis  of  the  new  value  and  assumed  new 
useful  life. 

The  approximate  average  cost  of  repairs,  including  extraordinary 
repairs,  often  can  be  arrived  at  by  casting  up  old  accounts  and 
finding  what  a  similar  piece  of  machinery  used  on  similar  work  has 
cost  for  repairs  over  a  term  of  years. 

Charges  for  time  spent  in  idleness. — To  arrive  at  a  fair  and  equitable 
daily  charge  for  rental  some  allowance  must  be  made  for  time  spent 
in  idleness,  because  on  these  days  the  fixed  charges  still  are  con- 
tinuing and  certain  supplies  are  necessary  even  though  the  machine 
be  not  in  operation.  The  usual  way  of  arriving  at  the  charge  for 
lost  time  through  idleness  is  to  bring  together  all  of  the  charges 
for  a  year  and  divide  them  by  the  number  of  days  the  machine 
actually  was  in  use.  By  dividing  the  sum  total  of  expense  by  the 
number  of  days  the  machine  was  available  for  use  even  though  no 
work  existed  on  which  it  could  be 'used,  the  result  would  be  a  daily 
rental  with  no  allowance  for  lost  time.  The  difference  between 
these  two  rentals  will  show  what  a  considerable  factor  in  the  fixed 
charges  this  item  of  lost  time  may  become.  In  all  contracts  or  agree- 
ments on  rental  of  equipment  care  should  be  taken  to  specify  whether 
the  rental  is  "per  day"  or  "per  day  of  service." 

Charges  for  depreciation. — Equipment  is  consumed  in  production 
just  as  truly  as  material.  This  loss  is  called  natural  depreciation. 
Depreciation  maybe  either  natural  or  functional.  "All  equipment 


HIGHWAY    COST    KEEPING.  5 

progreases  steadily  toward  the  scrap  pile,  starting  the  date  it  is  pur- 
chased, and  while  its  progress  may  be  delayed  it  can  not  be  prevented 
by  repairs."  l  It  is  as  much  an  expense  on  a  steam  roller  as  the 
cost  of  fuel  burned  in  the  fire  box.  In  the  case  of  fuel  the  expense 
is  immediate ;  in  the  case  of  depreciation  the  expense  is  extended  over 
a  period  of  time.  Functional  depreciation  is  loss  due  to  the  obsoles- 
cence or  inadequacy  of  equipment. 

There  is  no  doubt  in  the  minds  of  cost  accountants  that  deprecia- 
tion of  plant  and  equipment  should  be  included  as  a  charge  against 
operation,  but  there  is  considerable  difference  of  opinion  as  to  how 
depreciation  should  be  computed. 

Three  factors  determine  in  all  cases  what  the  depreciation  should  be : 
First,  the  original  cost;  second,  the  length  of  useful  life;  and  third, 
the  scrap  value  of  the  machine  when  it  no  longer  can  be  used  for  the 
purpose  for  which  it  was  purchased,  or  the  salvage  value,  if  it  is  to  be 
considered  as  a  "second-hand"  piece  of  equipment.  Knowing  these 
factors,  the  problem  resolves  itself  into  how  to  divide  the  difference 
between  the  original  cost  and  the  scrap  or  salvage  value  (called  total 
depreciation  or  wearing  value)  over  the  length  of  the  useful  life  of  the 
machine.  A  number  of  formulas  have  been  devised  for  computing 
decrease  in  value  or  depreciation.  Fish,  in  his  textbook  on  "Engi- 
neering Economics,"  explains  five  such  formulas.  Three  of  the  more 
commonly  used  are  the  straight  line,  the  declining  balance,  and  the 
sinking  fund. 

The  first  is  recommended  as  the  simplest  and  perhaps  best  method 
for  road  work.  By  this  method  the  total  depreciation  is  divided  by 
the  number  of  years  of  useful  life  and  the  quotient  charged  off  as  a 
yearly  depreciation.  This  is  called  the  straight-line  method,  and  its 
greatest  advantage  is  its  extreme  simplicity. 

The  second  method,  a  modification  of  the  straight-line  method, 
is  called  the  declining  balance  method.  It  is  based  on  the  theory  that 
during  the  earlier  years  of  the  life  of  any  machine  the  repairs  are 
smallest,  and  therefore  to  arrive  at  a  constant  charge  for  repairs  and 
depreciation,  the  depreciation  must  be  heaviest  in  the  earlier  years  of 
the  life  of  the  machine  and  lightest  in  the  last.  The  plan,  therefore, 
is  to  charge  off  a  fixed  percentage  annually  from  the  net  value  of  the 
machine.  This  gives  a  diminishing  annual  charge  for  depreciation.  In 
the  comparative  table  (p.  6)  this  annual  rate  is  about  30  per  cent.  This 

is  determined  by  the  formula  r=  1  —  J*/^  in  which  r  is  the  percentage 

V  vi 

of  diminishing  value,  n  the  life  of  the  equipment  in  years,  vl  the 
original  value,  and  v2  the  scrap  value. 

i  Modern  Accounting,  by  H.  R.  Hatfleld. 


BULLETIN   660,   U.    S.   DEPARTMENT   OF   AGRICULTURE. 


The  third  method  is  called  the  sinking-fund  method.  It  is  based 
on  the  assumption  that  the  depreciation  on  a  structure  at  any  time 
is  equal  to  the  accumulations  of  a  sinking  fund  established  for  renewal 
at  the  end  of  its  useful  life.  The  depreciated  value  plus  this  sinking 
fund  (actual  or  imaginary)  at  any  period  equals  the  original  cost. 

COMPARISON  OF  DEPRECIATION  FORMULAS 


K 


USEFUL  LIFE:  IN  YEARS 

FIG   l. 


It  should  be  observed  that  none  of  these  formulas  takes  into  con- 
sideration interest  on  investment,  output,  cost  of  operation,  or  main- 
tenance charges.  Figure  1  gives,  a  graphic  comparison  of  the  above 
formulas. 

The  following  table  is  a  comparison  of  the  annual  depreciation  on 
a  $600  machine  that  has  an  assumed  useful  life  of  five  years.  It  also 
is  assumed  that  at  the  end  of  this  period  it  will  have  a  scrap  value  of 
$100.  The  annual  depreciation  is  computed  by  the  three  formulas 
described : 

Comparison  of  three  methods  of  computing  depreciation. 


Sinking- 

Straight- 

Diminish- 

fund 

Years. 

line 

ing-value 

method, 

method. 

method. 

6  per  cent 

interest. 

First... 

8100 

$180  72 

$88.  70 

Second    

100 

126.28 

94.02 

Third  

100 

88.25 

99.66 

Fourth  

100 

61.67 

105.  64 

Fifth  

100 

43.08 

119.  98 

Total. 

500 

500.00 

500.00 

HIGHWAY   COST   KEEPING.  7 

The  theory  of  natural  depreciation,  epitomized,  is  that  all  equipment, 
even  if  kept  in  the  best  of  repair,  in  time  will  reach  a  state  where  re- 
pairs no  longer  are  sufficient  to  keep  it  in  economical  working  .condi- 
tion and  the  entire  machine  must  be  renewed.  The  fund  created  by 
the  depreciation  charges  is  intended  to  supply  the  money  to  purchase 
a  new  machine  to  take  the  place  of  the  one  expended,  or  to  retire 
the  original  investment  in  case  the  machine  no  longer  is  needed. 

Any  of  the  depreciation  formulas  is  satisfactory  in  determining 
rental  charges,  provided  the  assumed  life  of  the  machine  be  approxi- 
mately correct.  As  the  assumption  of  the  useful  life  of  the  machine 
may  be  the  source  of  considerable  error,  there  seems  to  be  little  argu- 
ment for  the  finer  calculations  as  to  methods  of  distributing  the 
depreciation. 

It  will  be  found  convenient  in  computing  depreciation  to  group 
elements  of  the  plant  having  approximately  the  same  serviceable  life. 
This  will  have  the  advantages  of  requiring  fewer  accounts  and  tending 
to  equalize  high  and  low  assumed  machine  life. 

Repairs  and  renewals  are  charges  due  to  breakage  01-  the  wearing 
out  of  expendable  parts  of  equipment.  It  is  obviously  incorrect  to 
charge  to  repairs  or  renewals  any  improvements  or  betterments  added 
to  any  piece  of  equipment.  When  such  improvements  have  been 
made  the  cost  should  be  added  to  the  present  value  of  the 
machine  and  a  new  depreciation  computed  upon  this  new  value. 
An  example  of  such  a  case  would  be  the  addition  of  a  conveyor  to  an 
old  stone  crusher  for  the  purpose  of  doing  away  with  shovelers.  The 
The  improvement  is  not  a  repair  of  any  broken  parts  or  a  renewal  of 
any  part  worn  out  by  the  continual  use  of  the  machine ;  it  is  a  new 
feature  which  adds  to  the  value  of  the  crusher.  A  rebuilt  second- 
hand machine  may  be  considered  in  the  same  light. 

Interest,  taxes,  and  insurance. — Interest  should  be  charged  on  the 
investment  at  the  rate  paid  or  the  prevailing  rate,  where  there  is  no 
indebtedness. 

Taxes,  as  paid,  should  be  charged  in  the  rental  rate. 

Insurance  should  be  charged  either  as  paid  or  at  the  prevailing  rates 
if  the  organization  carries  its  own  risk. 

Fixed  charges  are  discussed  further  on  page  9.  A  table  of  plant 
rental  is  included  in  the  Appendix. 

GENERAL  EXPENSES. 

The  fourth  element  of  cost  is  general  expense.  It  often  is  called 
"overhead"  or  "burden,"  terms  derived  from  factory  cost  keeping, 
the  use  of  which  in  highway-cost  keeping  is  not  recommended. 

General  expense  includes  all  charges  that  can  not  be  connected 
directly  with  the  cost  of  labor,  material,  and  plant.  For  convenience 
in  accounting  and  for  the  purpose  of  securing  a  desirable  division  of 
road  cost,  general  expense  will  be  considered  as  divided  into  two 


8  BULLETIN   660,,   U.    S.    DEPARTMENT  OF   AGRICULTURE. 

classes.  One  will  be  referred  to  as  "engineering  and  supervision" 
and  will  include  those  items  of  inspection  and  engineering  which  can 
be  charged  directly  to  the  project.  The  other  class  will  be  referred 
to  as  "administration  expense"  and  include  those  expenditures 
incurred  in  conducting  all  the  activities  of  the  department  which 
are  so  general  in  character  that  they  are  not  assignable  directly  to 
any  particular  project. 

The  desirability  of  separating  the  project  cost  of  engineering  and 
supervision  from  administration  cost  and  unit  costs  \rill  be  apparent 
after  a  little  consideration.  The  work  of  the  engineer  in  preparing 
the  plans  and  specifications  affects  labor  and  material  costs  only  in 
the  kinds  and  amounts  that  may  be  required  and  not  at  all  in  the 
efficiency  of  their  expenditure.  By  carefully  worked  out  profiles  and 
cross-sections  an  engineer  may  reduce  the  yardage  of  excavation 
required,  but  such  planning  may  not  reduce  the  cost  per  unit  of 
excavation.  To  secure  efficiency  in  operations  is  the  function  of  the 
superintendent  or  the  foreman  who  is  responsible  for  the  cost  of  such 
operations.  If  engineering  and  supervision  cost  is  incorporated  in 
unit  cost,  an  element  is  included  over  which  the  foreman  or  superin- 
tendent has  no  control,  and  his  efficiency  is  obscured  thereby.  If,  on 
the  other  hand,  engineering  and  supervision  cost  is  included  in  the 
charge  for  administration,  it  is  placed  in  a,  class  of  expenditures  over 
which  the  engineer  has  little  or  no  control. 

Highway  administrative  organizations  are  prescribed  largely  by 
statute  and  the  attendant  costs  necessarily  are  dependent,  in  a  large 
measure,  upon  the  form  of  the  organization,  the  various  duties 
required,  the  methods  of  financing,  and  many  other  factors,  all  of 
which  are  conditions  imposed  by  legislation.  To  include  with  these 
administrative  costs  the  cost  of  project  engineering  and  supervision 
would  mean  the  loss  of  valuable  comparable  information  on  the 
efficiency  of  the  divisions  of  an  organization  and  one  type  of  admin- 
istrational  organization  with  another. 

Administration. — Administration  costs  include  such  expenditures 
as  salaries  and  expenses  of  the  executive  officers,  legal  services,  main- 
tenance of  office,  departmental  engineering,  investigations,  experi- 
ments, clerical  staff,  fiscal  operations,  and  miscellaneous  fixed  charges. 
These  expenditures  can  not  be  allocated  directly  to  any  particular 
class  of  work  or  to  individual  projects. 

Cost  accountants  have  devised  numerous  ways  of  distributing 
general  expenses  to  the  various  classes  of  work.  Most  of  these, 
however,  are  not  practicable  in  the  distribution  of  such  expenses  on 
road  work.  Since  indirect  labor  and  indirect  materials  are  distrib- 
uted directly  in  the  unit  costs,  and  engineering  and  supervision  are 
chargeable  directly  to  projects,  the  remaining  portion  of  what  would 
be  considered  "burden"  by  factory  cost  accountants  is  comparatively 


HIGHWAY   COST  KEEPING.  9 

small  in  proportion  to  the  aggregate  expenses.  Any  portion  of 
general  expense  that  can  be  assignable  directly  to  a  project  should 
be  charged  against  such  project.  The  remainder  should  be  prorated 
over  all  the  project  expenditures  for  the  period. 

Engineering  and  supervision. — To  engineering  and  supervision 
should  be  charged  all  expenditures  for  surveys,  plans,  specifications, 
estimates,  tests,  and  all  engineering  inspection  and  supervision  in 
the  nature  of  oversight  required  to  secure  the  proper  execution  of 
the  work.  Such  expenditures  can  be  charged  directly  to  individual 

projects. 

FIXED  CHARGES. 

Fixed  charges  are  those  items  of  expense  which  go  on  practically 
unchanged  irrespective  of  the  activities  of  the  organization.  Those 
fixed  charges  which  pertain  to  the  production  plant  have  been  dis- 
cussed in  relation  to  plant  and  equipment.  Certain  fixed  charges 
not  immediately  connected  with  production  operations  may  best 
be  considered  as  a  part  of  general  expense.  Thus  depreciation, 
interest,  taxes,  and  insurance  are  elements  of  expense  also  in  relation 
to  the  plant  and  equipment  of  the  administrative  organization,  such 
as  buildings,  office  and  laboratory  equipment,  instruments,  machines, 
and  similar  items. 

In  the  practical  application  of  cost  keeping,  fixed  charges  are  con- 
sidered only  hi  so  far  as  they  aid  in  the  determination  of  efficiency, 
and  their  inclusion  as  an  item  of  cost  is  a  question  of  accounting. 
Where  fixed  charges  result  from  methods  of  financing  rather  than 
the  methods  of  doing  the  work  they  belong  to  the  field  of  bookkeeping 
and  not  cost  keeping.  Thus,  where  a  county  issues  bonds  for  road 
improvement  the  interest  is  a  fixed  charge  which  must  be  paid  and 
so  increases  the  total  outlay  for  the  improvement  but  has  no  relation 
to  the  efficiency  with  which  the  work  is  executed,  and  is,  therefore, 
a  matter  of  bookkeeping  and  not  cost  keeping.  Where  two  crews 
are  engaged  in  excavation,  one  with  power  tools  and  the  other  with 
hand  tools,  fixed  charges  are  of  prune  importance  to  the  cost  keeper 
for  the  purpose  of  determining  efficiency  and  the  cost  of  operation 
in  each  case. 

It  is  customary  among  contractors  to  include  all  fixed  charges  as  a 
part  of  the  expense  of  work,  and  therefore  they  appear  in  the  unit 
prices  of  their  itemized  bids.  In  making  up  his  estimates  on  unit 
prices  to  check  against  submitted  bids,  the  engineer  therefore  should 
include  among  other  fixed  charges  interest  on  capital  invested  in 
plant  and  on  necessary  operating  capital,  for  materials,  pay  roll,  and 
deferred  payments. 

Considerations  of  fixed  charges  are  also  important  in  the  select- 
ing of  equipment  and  determining  upon  types  of  improvements. 
These  considerations  are,  however,  within  the  field  of  engineering 
41601°— 18— Bull.  660 2 


10 


BULLETIN   660,   U.    S.   DEPARTMENT  OF   AGRICULTURE. 


economics  and  not  cost  keeping,  although  cost  data  have  a  most 
important  part  in  the  final  determination. 

HIGHWAY  COST  ANALYSIS. 

An  analytical  chart  has  been  prepared  to  place  before  the  reader 
in  concise  and  convenient  form  a  summary  of  the  foregoing  discussion 
of  cost  elements  applied  to  road  work,  and  to  show  the  relation  be- 
tween the  cost  elements  and  the  final  cost  of  the  project  as  expressed 
in  totals  and  by  units.  The  first  column  of  the  chart  contains  the 
four  basic  elements  of  cost.  Opposite  each  element,  in  the  second 
column,  are  the  classes  of  expenditure,  such  as  direct,  indirect,  etc. 
The  third  column  shows  in  detail  the  specific  application  of  the  cost. 
Example,  "for  materials,"  "for  labor,"  "superintendence,"  etc. 
The  fourth  column  contains  a  tabulation  of  the  class  of  product 
resulting  from  the  cost  outlay,  such,  for  example,  as  construction, 
maintenance,  right  of  way,  etc.  The  fifth  column  contains  the  final 
cost  and  presents  it  by  units,  by  project,  etc. 

Highway  cost  analysis. 


Elements      Classes                                                                                         ~  _         .     . 
of               of                    Application  of  cost.               Product  of  cost.          Summary  of 
cost.            cost. 

r  Direot        /  Wages   of  laborers,    me- 

~"\     chanics,  teamsters,  etc. 

Labor 

Wages  and  expenses  of  su- 

cost ... 

perintendents,  foremen, 

Indirect...' 

timekeepers,  guards, 
watchmen,  water  boys, 

etc.,  lost  labor  days,  la- 

Construction, 

bor  expense. 

maintenance,  or 

reconstruction  of 

f  Materials    entering    into 

road  parts,  right 

Material 
cost... 

Direct  <      product    as    integral 
I      parts. 

Tn/i,vQ,,t     /  Supplies,  used  but  not  as 
IE      ect...|     a  part  of  product. 

of  way,  grade 
and  roadside, 
roadway.ditches, 
drams,  bridges, 
and  culverts, 

By  units,  direct, 
as  performed. 

and  supplemen- 

Highway ( 

f  Operation. 

tary  parts. 

cost  —  ' 

Plant 

Operating  .<  Repairs. 

and 

I  Idleness. 

equip- 

ment 

i  Depreciation. 

service 

™     d         1  Interest. 

cost. 

Flxed  \  Taxes. 

I  Insurance. 

General 
expense 

Project: 
Engi- 
neering 
and  su- 
pervi- 
sion. 

Salaries  and  expenses  of 
engineers,  field  parties, 
draftsmen,  inspectors, 
and  clerks;  office  expen- 
ses, tests,  and  miscella- 
neous expenses  for  indi- 
vidual projects. 

Plans,     specifica- 
tions, estimates, 
surveys,  inspec- 
tion, and  direct 
supervision     of 
work. 

By  project;  upon 
completion  may 
be  apportioned 
to  units. 

cost. 

Salaries  and  expenses  of 

General: 
Admin- 
ist  ra- 
1     tion. 

executive,  engineering, 
legal,  and  clerical  staffs; 
expense  of  office  main- 
tenance, experiments, 
investigations,  and  fiscal 
operations;  miscellane- 

General direction, 
policy,  over- 
sight, planning, 
control,      legal, 
and       financial 
provisions. 

On  all  operations 
over  a  period  of 
time  and  appor- 
tioned to  proj- 
ects. 

ous  fixed  charges. 

HIGHWAY  COST   KEEPING.  H 

UNITS  OF  MEASUREMENT. 

Care  should  be  taken  in  selecting  the  units  on  which  to  collect  cost 
data.  Too  many  and  varied  units  will  make  the  system  cumbersome 
and  expensive,  while  too  few  may  impair  its  value  seriously.  Fur- 
thermore, the  units  of  measurement  adopted  for  any  cost-keeping 
system  or  project  must  be  definite,  expressive,  readily  obtainable, 
and  familiar.  Thus,  for  example,  the  ton  and  the  cubic  yard  as 
applied  to  broken  stone  are  definite  units  and  afford  a  ready  and 
accurate  comparison,  but  the  square  yard  when  applied  to  a  finished 
macadam  road  is  indefinite  until  additional  information  as  to  the 
depth  of  the  material  is  available.  Similarly,  many  units,  such  as 
wheelbarrow,  wagon,  truck,  or  carload,  while  often  convenient  units 
of  count  in  the  field,  are  indefinite  and  always  should  be  reduced  to 
definite  comparable  units,  such  as  cubic  yard  or  ton. 

The  units  selected  must,  so  far  as  possible,  be  expressive  of  definite 
operations.  Thus,  while  in  engineering  construction  the  cubic  yard 
is  a  very  common  unit  upon  which  contract  prices  are  based,  it  fre- 
quently is  a  very  uncertain  unit  of  performance,  as  it  is  a  composite 
of  other  units.  For  example,  in  rock  excavation  there  are  involved 
the  following  operations:  (1)  Drilling,  (2)  blasting,  (3)  breaking  large 
chunks;  (4)  loading  into  carts,  wagons,  cars,  or  tha  like,  (5)  trans- 
porting, (6)  dumping. 

The  important  item  of  drilling  depends  largely  on  the  necessary 
spacing  of  the  drill  holes,  which  varies  in  the  different  kinds  of  rock 
and  in  different  kinds  of  excavation.  Clearly,  then,  the  linear  foot 
of  drill  holes  is  the  unit  for  measuring  the  output  of  the  drillers,  and 
not  the  cubic  yard.  Transporting  the  rock  is  largely  a  function  of 
distance;  hence  the  unit  of  transportation  cost  should  be  the  ton  or 
yard  carried  100  feet  or  1  mile,  and  not  the  cubic  yard  without  the 
factor  of  distance. 

The  units  must  be  obtainable  readily  or  the  cost  of  collecting  the 
necessary  data  will  be  too  high.  Thus,  for  example,  to  obtain  the 
exact  cubic  yardage  and  the  distance  it  was  moved  in  preparing  the 
subgrade  for  a  macadam  road  with  a  road  machine  would  be  not  only 
difficult,  but  expensive.  Hence  for  this  class  of  work  the  readily 
obtainable,  though  less  definite,  unit  of  the  square  yard  usually  is 
adopted. 

That  the  full  value  of  the  cost-keeping  system  may  be  realized, 
the  units  in  which  the  data  are  expressed  must  be  famiHar  to  those 
charged  with  their  collection  as  well  as  to  those  who  are  to  profit 
from  their  use.  Thus,  the  cubic  meter  is  as  definite  a  unit  for  meas- 
uring earthwork  and  generally  as  readily  obtainable  as  the  cubic 
yard,  but  to  the  average  roadman  it  has  little  or  no  meaning  until 
translated  into  the  terms  in  which  he  is  accustomed  to  think.  If 


12  BULLETIN  660,  U.   S.   DEPARTMENT  OF  AGRICULTURE. 

any  one  of  two  or  more  units  otherwise  would  answer  equally  well, 
the  one  most  familiar  and  generally  used  always  should  be  adopted. 
There,  are  many  units  so  closely  related  to  the  desired  unit  of 
measurement  that  with  very  little  computation  they  can  be  trans- 
formed into  the  desired  unit.  For  example,  the  knowledge  of  the 
number  of  bags  or  barrels  of  cement  used  and  the  proportion  of  the 
mixture  of  the  concrete  are  functions  which  at  once  determine  the 
amount  of  sand  and  stone  used.  A  number  of  tables  giving  some  of 
the  more  common  and  convenient  units  of  measurement  used  in 
coUecting  and  compiling  cost  data  relating  to  road  work,  are  given 
in  the  Appendix. 


PART  II. 
COST  KEEPING  FOR  HIGHWAY  WORK. 

ESSENTIALS  OF  A  COST  SYSTEM. 

Certain  fundamental  principles  must  be  followed  to  make  any 
cost  system  successful.  This  applies  to  road  costs  as  well  as  to  fac- 
tory costs.  Any  cost-keeping  system  to  be  successful  must  be  (1) 
reliable,  (2)  simple,  (3)  immediate,  (4)  flexible,  and  (5)  relatively 
inexpensive. 

(1)  Reliability  is  of  paramount  importance.     If  the  data  collected 
are  not  reliable,  all  records  based  upon  them  of  course  will  be  mis- 
leading and  the  results  dangerous.     Accuracy  is  desirable,  but  this 
need  not  be  carried  beyond  the  practical  limits  adopted  for  measur- 
ing the  units  of  materials  expended  and  the  units  of  work  accom- 
plished. 

(2)  If  simplicity  be  not  maintained  the  purpose  of  the  system  will 
be  defeated.     Involved  and  complex  forms  are  confusing  to  the 
recording  officials,  difficult  to  compile  for  study  and  analysis,  and 
apt  to  be  inaccurate  and  a  useless  expense. 

(3)  To  be  effective,  the  cost  records  must  be  susceptible  of  im- 
mediate analysis  and  must  reach  the  officials  responsible  for  the 
economic  progress  of  the  work  in  time  to  be  of  use.     If  a  week  or 
10  days  must  elapse  before  wasteful  methods  and   incompetency 
are  discovered  the  information  is  past  history  and  it  may  be  too  late 
to  ,try  other  methods  which  might  rectify  the  detrimental  condition. 

(4)  Flexibility  is  very  desirable.     The  system  must  be  elastic 
enough  to  provide  for  the  recording  of  all  classes  of  work,  irrespec- 
tive of  the  size  of  the  project,  without  any  material  change  in  the 
prescribed  forms. 

(5)  Finally,   the   system   must   be   relatively   inexpensive.    The 
cost  of  determining  cost  must  be  reduced  to  a  minimum.     If  expense 
of  obtaining  cost  records  to  point  out  the  way  to  efficiency  is  not 
much  below  the  saving  effected,  they  have  no  just  claim  to  a  place 
in  any  plan  of  management. 

CLASSIFICATION  OF  EXPENDITURES. 

The  first  problem  in  developing  a  cost-keeping  system  for  highway 
work  is  to  devise  a  general  classification  of  expenditures  that  will 
conform  to  accounts  appearing  upon  the  ledger  of  the  organization; 
that  is,  at  the  outset  the  cost  keeper's  records  must  tie  into  the  book- 

13 


14  BULLETIN  660,  U.   S.   DEPARTMENT  OF  AGRICULTURE. 

keeper's  accounts.  The  ledger,  it  is  well  to  recall,  contains  only  as 
debits  the  funds  received  or  appropriated  and  as  credits  the  pay- 
ments made  from  those  various  funds  summarized  from  a  record 
which  carries  the  distribution  of  these  expenditures  according  to 
subheadings  or  primary  accounts.  It  is  usual  to  classify  accounts 
as  far  as  possible  by  departments,  or  with  respect  to  certain  functions 
for  which  funds  are  provided.  Such  a  classification  of  accounts  pro- 
vides the  first  division  for  the  cost  keeper.  This  division  gives  what 
usually  are  known  as  the  general  accounts.  Numbers  or  letters 
are  used  to  represent  these  accounts,  and  in  these  letters  or  symbols 
we  have  the  beginning  of  a  code  for  cost  keeping.  The  following 
classification  and  corresponding  letters  show  a  departmental  division 
of  accounts  and  a  letter  code  suitable  for  highway  work : 

GENERAL  ACCOUNTS. 

C.  CONSTRUCTION. — M.  MAINTENANCE. — R.  RECONSTRUCTION. — P.  PLANT. — 
A.  ADMINISTRATION. 

The  first  three  of  these,  it  will  be  observed,  have  to  do  with  certain 
road  operations.  It  will  be  found  upon  analysis  that  they  consist 
of  the  operations  necessary  to  produce  or  preserve  road  parts.  A 
subdivision  of  these  general  accounts  produces  what  are  called  the 
primary  accounts.  Such  a  division  is  shown  below.  The  accom- 
panying numbers  give  a  development  of  the  cost-keeping  code: 

C,  M,  AND  R.      CONSTRUCTION,  MAINTENANCE  AND  RECONSTRUCTION. 


00  to  09.  Right  of  way. 

10  to  19.  Grade  and  roadside. 

20  to  29.  Roadway. 


40  to  49.  Bridges  and  culverts. 
50  to  59.  Supplementary  parts. 
60  to  69.  Engineering  and  supervision. 


30  to  39.  Ditches  and  drains. 

p.  PLANT. 
70  to  79.  Plant  accounts. 

A.   ADMINISTRATION. 

80  to  99.  Administration  accounts. 

The  numbers  preceding  the  primary  account  give  the  range  of 
class  numbers  for  the  final  cost-keeping  code.  Thus  30  to  39  are 
the  inclusive  numbers  for  class  costs  of  ditches  and  drains.  This 
first  division  of  the  general  accounts  would  serve  very  satisfactorily 
for  a  simple  cost-keeping  system.  In  such  case  the  first  set  of  num- 
bers could  be  omitted  and  ditches  and  drains  would  be  represented 
by  39  instead  of  the  range  of  numbers  from  30  to  39. 


HIGHWAY   COST  KEEPING. 


15 


To  obtain  a  system  of  class  numbers  for  more  detailed  costs  these 
primary  accounts  are  further  expanded  as  shown  in  the  following 
table : 

PRIMARY  ACCOUNTS  AND  CLASS  CODE. 

C,  M,  AND   R.    CONSTRUCTION,    MAINTENANCE,    AND   RECONSTRUCTION. 


Right  of  Way. 

00  Preliminaries. 

01  Right-of-way  surveys. 

02  Right-of-way  plans. 

03  Real  estate. 

04  Damages. 

09  Miscellaneous. 

Grade  and  Roadside. 

10  Cuts  and  embankments. 

11  Shoulders. 

12  Berms  and  slopes. 

13  Trees,  shrubs,  grass,  etc. 

19  Miscellaneous. 

Roadway. 

20  Subgrade. 

21  V  drains. 

22  Sub-base. 

23  Base  course. 

24  Intermediate  course. 

25  Binder  course. 

26  Cushion  course. 

27  Top  course. 

28  Surface. 

29  Miscellaneous. 

Ditches  and  Drains. 

30  Ditches  and  gutters. 

31  Ditches  and  gutters,  paved. 

32  Blind  drains. 

33  Tile  drains. 

34  Catch  basins. 

35  Drainage  channels. 
39  Miscellaneous. 


Bridges  and  Culverts. 

40  Foundations. 

41  Abutments. 

42  Piers  and  bents. 

43  Superstructures. 

44  Box  culverts. 

45  Pipe  culverts. 

49  Miscellaneous. 

Supplementary  Parts. 

50  Signs  and  sign  posts. 

51  Monuments. 

52  Guard  rails. 

53  Curbs. 

54  Retaining  walls  and  parapets. 

55  Riprap  and  revetments. 

56  Roadside  treatment. 

59  Miscellaneous. 

Engineering  and  Supervision 

60  Location  and  relocation  surveye. 

61  Surveys  (for  operations). 

62  Plans. 

63  Specifications   and    contract  prepara- 

tion. 

64  Estimates. 

65  Expense  of  awards. 

66  Office  expenses,  engineering. 

67  Supervisory  engineering. 

68  Inspection  and  test's. 

69  Miscellaneous. 


P.   PLANT  AND   EQUIPMENT. 


70  Buildings,  fixtures,  and  grounds. 

71  Quarries,  pits,  material  yards,  etc. 

72  Power  tools  and  equipment. 

73  Hand  tools  and  equipment. 

74  Livestock  and  vehicles. 

75  Camp  equipment. 

76  Camp  buildings  and  shelters. 

77  Storage  and  transportation. 
79  Miscellaneous. 


Primary  Accounts. 


10  BULLETIN   660,   U.    S.   DEPARTMENT   OF   AGRICULTURE. 

PRIMARY  ACCOUNTS  AND  CLASS  CODE— Continued. 
A.    ADMINISTRATION. 

80  Executive. 

90  Maintenance  of  office. 

92  Legal. 

94  Clerical.  *>  Primary  Accounts. 

95  Fiscal. 

97  Engineering,  departmental. 
99  Miscellaneous. 

NOTE. — It  will  be  observed  that  no  divisions  beyond  primary  accounts  have  been  provided  under  Plant 
and  Administration.    These  can  be  expanded  further  to  meet  the  requirements  of  the  organization. 

OPERATION  CODE. 

The  next  step  is  to  develop  a  series  of  operations  and  a  corre- 
sponding code  which  will  include  all  the  operations  performed  by 
the  various  departments  to  construct  and  maintain  the  works  under 
their  supervision.  This  may  be  accomplished  in  either  of  two  ways. 
One  is  to  list  with  each  class  of  work  all  the  operations  that  are 
performed  under  it.  The  other  is  to  designate  an  operation  by 
symbol  and  prefix  this  symbol  with  a  class  symbol,  designating  the 
class  of  work.  By  the  first  method  such  aif  operation  as  "  rolling" 
would  be  listed  under  each  roadway  part  and  for  both  construction 
and  maintenance.  In  the  latter  method,  which  is  followed  in  this 
bulletin,  "rolling"  occurs  only  once  in  the  operation  code  and  the 
class  code  symbol  is  prefixed  to  give  it  the  distinguishing  classifica- 
tion. Thus  any  work  can  be  indicated  by  combining  a  class  code 
symbol  and  an  operation  code  symbol. 

The  operation  code  consists  of  a  list  of  descriptive  phrases  arranged 
alphabetically  and  designated  by  consecutive  numbers  following  a 
dash  or  decimal  point.  This  dash  or  decimal  shows  the  linking 
together  of  the  classification  and  operation  codes.  The  operation 
code  must  include  all  operations  necessary  to  be  performed  and  the 
phrases  must  be  limited  to  a  single  interpretation.  The  divisions  of 
the  primary  and  general  accounts  given  previously  form  the  class 
code.  As  these  class  code  numbers  represent  road  parts  or  depart- 
ments of  the  organization,  an  accumulation  of  a  number  of  opera- 
tions for  any  particular  road  part  or  department  is  effected  readily 
by  grouping  all  of  those  having  the  same  class  number.  Below  is 
given  a  typical  operation  series  for  the  general  operations  of  con- 
struction, reconstruction,  and  maintenance  of  highways.  A  similar 
code  could  be  devised  for  other  operations. 


HIGHWAY  COST   KEEPING. 


17 


THE  OPERATION  CODE. 


-00  Assembling. 

-01  Backfilling. 

-02  Blacksmithing. 

-03  Blasting. 

-04  Building. 

-05  Building  false  work. 

-06  Cleaning. 

-07  Clearing. 

-08  Clearing  and  grubbing. 

-09  Cofferdamming. 

-10  Cribbing. 

-11  Curing  concrete. 

-12  Crushing. 

-13  Dragging. 

-14  Drilling. 

-15  Drilling  and  blasting. 

-16  Excavating  borrow. 

-17  Excavating  common. 

-18  Excavating  earth. 

-19  Excavating  loose  rock. 

-20  Excavating  solid  rock. 

-21  Excavating  wet  earth. 

-22  Filling  ruts. 

-23  Filling  washouts. 

-24  Finishing. 

-25  Forming. 

-26  General. 

-27  Grouting. 

-28  Grubbing. 

-29  Guarding. 

-30  Harrowing. 

-31  Hauling. 

-32  Heating  bituminous  materials. 

-33  Heating  materials. 

-34  Laying. 

-35  Loading. 

-36  Loading  and  hauling. 


-37  Loosening. 

-38  Mixing. 

-39  ^Mixing  and  placing. 

-40  Moving. 

-41  Operating. 

-42  Oiling. 

-43  Painting. 

-44  Patroling. 

-45  Pile  driving. 

-46  Placing  materials. 

-47  Placing  steel. 

-48  Planting. 

-49  Plumbing. 

-50  Plowing. 

-51  Pumping. 

-52  Quarrying. 

-53  Removing  snow. 

-54  Repairing. 

-55  Riveting. 

-56  Rolling. 

-57  Scarifying. 

-58  Screening. 

-59  Shaping. 

-60  Spreading  bituminous  materials. 

-61  Spreading  materials. 

-62  Spreading  screenings,  sand,  or  chips. 

-63  Sprinkling. 

-64  Stripping. 

-65  Tamping. 

-66  Trimming. 

-67  Washing. 

-68  Washing  and  screening. 

-69  Wasting  materials. 

-70  Water-proofing. 

-71  Working  on  joints. 

-72  Wrecking. 


METHOD  OF  OBTAINING  CLASS  AND  OPERATION  NUMBER  FROM  CODE. 

To  procure  a  code  number  for  any  unit  of  work  it  is  first  decided 
what  class  of  work  is  under  consideration,  and  a  number  is  selected 
from  the  class  table.  Then  the  specific  operation  is  sought  for  in 
the  second,  or  operation,  table.  The  two  are  joined  together  with 
a  hyphen  or  dash.  The  code  letter  of  the  department  then  may  be 
prefixed  to  the  first  number  and  the  classification  symbol  is  complete. 

If  it  be  desired  to  know  the  code  numbers  to  be  used  for  re- 
cording the  labor  of  a  man  mixing  concrete  for  use  as  a  road  top 
course  the  class  number  for  a  road  top  course  first  is  looked  up  in 
the  class  code  (p.  15).  This  number  is  found  to  be  27;  then  the 

41601°— 18— Bull.  660 3 


18  BULLETIN   660,   U.    S.   DEPARTMENT  OF   AGRICULTURE. 

operation  "mixing"  is  taken  from  the  operation  code  (p.  17)  and 
found  to  be  38.  Joining  the  two  together  with  a  dash  produces 
the  fuU  code  symbol  27-38.  The  letter  "C"  prefixed  would  indicate 
construction  work,  while  the  letter  "M"  would  indicate  a  maintenance 
operation. 

Usually  no  classification  letter  will  be  used,  but  instead  the  capital 
letter  "C",  "M",  or  "R"  will  be  shown  on  the  recording  form.  If 
it  be  desired  to  know  what  code  symbol  to  use  in  order  to  indicate 
properly  the  time  of  a  man  spreading  bituminous  material  on  a  road 
for  maintenance  purposes,  the  letter  "M"  is  set  down  first  to  show 
that  the  work  is  that  of  maintenance.  From  the  class  code  (p.  15) 
the  number  for  a  surface  is  found  to  be  28.  Preceding  this  number 
with  a  capital  letter  "M"  gives  M-28,  which  shows  that  maintenance 
work  has  been  done  on  a  road  surface.  Then  there  is  selected  from 
the  operation  code  (p.  17)  the  number  for  spreading  bitumen, 
which  is  found  to  be  60.  The  code  symbol  for  maintenance  work 
of  spreading  bitumen  on  a  road  surface  then  will  be  M-28-60. 

USE  OF  CODE  IN  OPERATIONS. 

In  actual  use  the  cost  keeper  generally  would  obtain  his  data  from 
the  timekeeper,  who  would  be  charged  with  keeping  time  and  costs. 
A  code  for  use  of  the  timekeeper  would  be  prepared  from  the  class 
and  operation  codes,  which  would  have  the  advantage  of  being  abbre- 
viated and  also  properly  arranged  for  the  cost  keeper's  needs.  Below 
is  shown  such  a  code,  which  was  used  on  work  where  costs  of  the 
principal  operations  were  desired,  and  #lso  the  expanded  code,  which 
was  used  where  it  was  desired  to  make  a  more  detailed  study  of 
operations  for  the  purposes  of  efficiency. 


TIMEKEEPER'S  CODE. 


ABBREVIATED. 


(1) 

19-17  Grading — rough. 


EXPANDED. 

Grade  and  roadside. 

11  Shoulders: 

-56  Rolling. 

-58  Shaping. 
19  Miscellaneous: 

-07  Clearing. 

-16  Excavating  borrow. 

-17  Excavating  common. 

-19  Excavating  loose  rock. 

-20  Excavating  solid  rock. 

-28  Grubbing. 

-31  Hauling. 

-35  Loading. 


HIGHWAY   COST   KEEPING. 
TIMEKEEPER'S  CODE— Continued. 


19 


ABBREVIATED. 

(2) 
20-59  Grading— fine. 

(3) 
23-26  Base  course — general. 

(4) 
23-34  Base  course — laying. 

(5) 
23-56  Base  course — rolling. 

(6) 

23-62  Base  course — spreading  sand  and 
chips. 

(7) 
27-36  Top  course — loading  and  hauling. 

'    (8) 
27-34  Top  course — laying. 


(9) 
27-60  Top  course — spreading  bitumen. 

(10) 
27-24  Top  course — finishing. 


EXPANDED. 

Roadway. 

20  Subgrade: 

-56  Rolling. 

-59  Shaping. 

-63  Sprinkling. 
23  Base  course: 

-12  Crushing. 

-31  Hauling.v 

-35  Loading. 

-56  Rolling. 

-61  Spreading  materials. 

-62  Spreading  screenings,  sand,  and 
chips. 

-63  Sprinkling. 
27  Top  course: 

-31  Hauling. 

-32  Heating  bituminous  materials. 

-35  Loading. 

-56  Rolling. 

-60  Spreading  bitumen. 

-61  Spreading  materials. 

-62  Spreading  screenings,  sand,  and 

chips. 
23-06  Cleaning  base. 


The  timekeeper  had  only  ten  code  numbers  for  general  use,  but 
where  detailed  costs  were  desired  in  order  to  determine  relative 
efficiency  and  to  eliminate  wasteful  methods  28  code  numbers  were 
used. 

DETAIL  OF  COST  ACCOUNTS  AND  NECESSARY  CODES. 

The  detail  in  which  costs  are  recorded  must  be  left  to  the  judgment 
of  the  supervisor  or  engineer  in  charge  of  the  work.  Unnecessary 
refinements  are  not  desirable,  as  they  only  increase  the  work  of  those 
who  used  the  data.  On  the  other  hand,  divisions  that  are  too  gen- 
eral and  inclusive  will  prevent  the  study  of  results  for  the  purpose  of 
promoting  efficiency.  The  use  or  final  disposition  of  the  data  is  the 
factor  which  should  determine  the  necessary  details. 

For  example,  let  it  be  assumed  that  a  county  engineer  or  superin- 
tendent desires  costs  on  a  brick  road  for  the  purpose  of  making 
reports  on  expenditures  to  the  board  of  highway  supervisors.  In 
this  case  summary  costs  of  completed  parts  probably  would  meet 
the  requirements.  The  divisions  would  logically  be  the  main  divi- 
sions of  the  road  and  the  costs  would  be  collected  by  these  divisions. 


20  BULLETIN   660,   U.   S.   DEPARTMENT   OF   AGRICULTURE. 

This   would  provide   the  simplest   division   and   consequently   the 
simplest  code,  which  for  the  case  assumed  would  be  as  follows : 

COST  DIVISIONS.  Code. 

Right  of  way : 09 

Grade  and  roadside  (or  grading) 19 

Roadway  (or  surfacing) 29 

Ditches  and  drains 39 

Bridges  and  culverts 49 

Supplementary  parts 59 

Engineering  and  supervision 69 

Administration. ; 99 

The  first  and  the  last  two  of  these  divisions  would  be  compiled 
from  office  data  so  that  the  cost  keeper  would  be  concerned  with 
only  five  divisions  of  field  data. 

The  next  advanced  step  that  would  be  desirable  hi  many  cases 
would  be  the  cost  of  major  operations  divided  by  road  parts.  This 
would  give  information  suitable  for  the  comparison  of  results  with 
work  of  a  like  character  or  with  unit  prices  or  estimates. 

COST  DIVISIONS. 

Road  part.  Operation  Code. 

Right  of  way: 

Plans  and  surveys General 01-26 

Real  estate 02- 

Miscellaneous 09- 

Grade  and  roadside: 

Miscellaneous Clearing  and  grubbing 19-08 

Miscellaneous Excavation,  common 19-17 

Roadway: 

Subgrade Shaping 20-59 

Base  course Laying 23-34 

Top  course Laying 27-34 

Ditches  and  drains: 

Paved  gutter Excavating,  common 31-17 

Paved  gutter Laying 31-34 

Tile  drains Laying 33-34 

Catch  basins General 33-26 

Bridges  and  culverts: 

Foundations Excavating,  common 40-17 

Foundations Piling  driving 40-45 

Foundations General 40-26 

Abutments General 41-26 

Superstructures General 43-26 

Miscellaneous 49- 

Supplementary  parts: 

Signs  and  sign  posts General 50-26 

Guard  rails General 52-26 

Curbs General 53-26 

Miscellaneous  . .  .  59- 


HIGHWAY  COST  KEEPING.  21 

COST  DIVISIONS— Continued. 

Road  part.  Operation.  Code. 

Engineering  and  supervision: 

Supervisory  engineering General '. 67-26 

Inspection General 68-26 

Miscellaneous gg_ 

Administration : 

Engineering,  departmental 97- 

Miscellaneous .  99_ 

For  the  purpose  of  obtaining  costs  in  more  detail  than  is  given 
in  the  foregoing,  both  the  class  and  operation  codes  are  susceptible 
of  further  divisions.  In  the  following,  divisions  are  made  of  the 
example  chosen  which  are  as  complete  as  will  generally  be  practical 
to  use  for  highway  cost  keeping  except  in  those  cases  where  efficiency 
studies  are  desired. 

COST  DIVISIONS. 

Road  part.  Operation.  Code. 

Right  of  way: 

Preliminaries 00- 

Right-of-way  surveys General 01-26 

Right-of-way  plans General 02-26 

Real  estate 03- 

Damages 04- 

Miscellaneous •. 09- 

Grade  and  roadside: 

Cuts  and  embankments Excavating,  common 10-17 

Cuts  and  embankments Excavating,  borrow 10-16 

Cuts  and  embankments Drilling 10-14 

Cuts  and  embankments Blasting 10-03 

Cuts  and  embankments Loading 10-35 

Cuts  and  embankments Hauling 10-31 

Cuts  and  embankments Wasting  materials 10-69 

Cuts  and  embankments Rolling 10-56 

Shoulders Rolling 11-56 

Shoulders Shaping 11-59 

Berms  and  slopes. Trimming 12-66 

Berms  and  slopes Planting 12-48 

Miscellaneous Clearing 19-07 

Miscellaneous . Grubbing 19-28 

Miscellaneous Blasting 19-03 

Roadway: 

Subgrade Shaping 20-59 

Subgrade Sprinkling 20-63 

Subgrade Rolling 20-56 

Base  course Loading  and  hauling 22-36 

Base  course Forming 22-25 

Base  course Mixing 22-38 

Base  course Placing 22-46 

Base  course Shaping 22-59 

Cushion  course General 26-26 

Top  course Loading  and  hauling 27-36 


22  BULLETIN  660,  IT.   S.   DEPARTMENT  OP  AGRICULTURE. 

COST  DIVISIONS— Continued. 

Road  part.  '  Operation.  Code. 

Roadway — Continued . 

Top  course Laying  (brick) 27-34 

Top  course Rolling  (brick) 27-56 

Top  course Grouting 27-27 

Top  course Curing  concrete 27-11 

Miscellaneous Cleaning 29-06 

Ditchea  and  drains: 

Ditches  and  gutters Excavating,  common 30-17 

Ditches  and  gutters  paved Forming 31-25 

Ditches  and  gutters  paved Loading  and  hauling 31-36 

Ditches  and  gutters  paved Mixing  and  placing 31-39 

Ditches  and  gutters  paved Finishing 31-24 

Ditches  and  gutters  paved Curing  concrete 31-11 

Tile  drains '...  .Excavating,  common 33-17 

Tile  drains Laying 33-34 

Tile  drains Loading  and  hauling 33-36 

Tile  drains Tamping 33-65 

Tile  drains Back  filling 33-01 

Catch  basins Excavating,  common 34-17 

Catch  basins Loading  and  hauling 34-36 

Catch  basins Laying  (brick) 34-34 

Bridges  and  culverts: 

Foundations Cofferdaming 40-09 

Foundations Cribbing 40-10 

Foundations Excavating,  common 40-17 

Foundations Excavating,  wet 40-21 

Foundations Forming 40-25 

Foundations Loading  and  hauling 40- 

Foundations Pumping 40-51 

Foundations Pile  driving 40-45 

Foundations Mixing  and  placing  (concrete) 40-39 

Foundations Back  filling 41-01 

Abutments Loading  and  hauling 41-36 

Abutments Laying  (masonry) 41-34 

Abutments Pumping 41-51 

Abutments Quarrying  (masonry) r , 41-52 

Piers  and  bents (Same  operations  as  abutments) 42- 

Superstructures Blacksmithing 43-02 

Superstructures Building  false  work 43-05 

Superstructures Curing  concrete 43-11 

Superstructures Finishing • 43-24 

Superstructures Forming 43-25 

Superstructures Loading  and  hauling 43-36 

Superstructures Mixing  and  placing  (concrete) 43-39 

Superstructures Placing  steel 43^17 

Box  culverts Excavating,  common 44-17 

Box  culverts Loading  and  hauling 44-36 

Box  culverts Forming 44-25 

Box  culverts Mixing  and  placing 44-39 

Box  culverts Curing  concrete 44-11 

Pipe  culverts Backfilling 45-01 


HIGHWAY   COST  KEEPING.  23 

COST  DIVISIONS— Continued. 

Road  part.  Operation.  Code. 

Bridges  and  culverts — Continued. 

Pipe  culverts Excavating,  common 45-17 

Pipe  culverts Forming  (headwalls) 45-25 

Pipe  culverts Laying  (pipe) 45-34 

Pipe  culverts Loading  and  hauling 45-36 

Pipe  culverts Mixing  and  placing 45-39 

Miscellaneous Cleaning 49-06 

Supplementary  parts: 

Signs  and  signposts Building 50-04 

Signs  and  signposts Loading  and  hauling 50-36 

Signs  and  signposts Painting 50-43 

Monuments General 51-26 

Guardrails Building 52-04 

Guardrails Loading  and  hauling 52-36 

Guardrails Painting 52-43 

Curbs Back  filling 53-01 

Curbs Curing  concrete 53-11 

Curbs Excavating,  common 53-17 

Curbs Finishing 53-24 

Curbs Forming 53-25 

Curbs Mixing  and  placing 53-39 

Riprap  and  revetments Loading  and  hauling 55-46 

Riprap  and  revetments Placing  materials 55-46 

Roadside  treatment Clearing 56-07 

Roadside  treatment Loading  and  hauling 56-36 

Roadside  treatment Planting 56-48 

Roadside  treatment Painting 56-43 

Engineering  and  supervision: 

Location  and  relocation  surveys General 60-26 

Surveys  for  operations General 61-26 

Plans General •-..  62-26 

Specifications  and  contracts General 63-26 

Estimates General 64-26 

Expense  of  awards General 65-26 

Office  expenses  engineering General 66-26 

Supervisory  engineering General 67-26 

Inspection , General 68-26 

Miscellaneous 69- 

Plant  and  equipment: 

Quarries,  pits,  etc General 71-26 

Camp  buildings  and  shelters General 76-26 

Storage  and  transportation General 77-26 

Miscellaneous Assembling 79-00 

Miscellaneous 79- 

Ad  ministration: 

Engineering 1 97- 

Miscellaneous 99- 

RECORDING  FORMS. 

Standard  forms,  to  record  the  daily  expenditures  of  labor,  mate- 
rials, and  plant  service,  should  be  prepared  for  the  use  of  the  time- 
keepers or  foremen  responsible  for  reports.  The  use  of  nondescript 


24  BULLETIN   660,   U.    S.   DEPARTMENT  OF   AGRICULTURE. 

forms  or  blank  books  should  not  be  permitted,  as  such  practice  will 
result  in  unreliable  data,  often  estimated  at  the  end  of  the  day's 
work,  or  a  jumble  of  meaningless  figures.  Forms  to  be  used  for 
recording  field  data  should  be  reduced,  if  possible,  to  pocket  size  for 
the  sake  of  convenience.  Two  such  forms  are  suggested  in  this 
bulletin,  the  sheets  being  4f  inches  wide  by  10£  niches  long.  It  is 
not  expected  that  these  forms  will  meet  all  the  requirements  for 
every  system,  but  it  is  believed  that  they  are  correct  in  principle, 
and  with  slight  modifications  will  be  found  applicable  for  any 
organization  doing  highway  work. 

The  forms  designed  and  suggested  herein  are  based  upon  and 
developed  from  the  great  number  of  various  forms  now  in  use  in 
highway  work  throughout  the  United  States  and  Canada.  The 
same  form  is  used  for  labor  and  equipment  operations,  but  an  addi- 
tional form  is  necessary  for  materials,  as  it  would  be  awkward  to 
make  out  individual  sheets  for  each  kind  of  material.  The  daily 
summary  of  costs,  and  the  periodic  and  total  summary  cost  sheets  are 
included,  to  show  the  final  disposition  and  use  of  the  data  collected 
on  the  daily  record  forms.  The  final  summaries  also  will  fulfill  the 
purpose  of  a  final  record  of  the  cost  of  any  job,  and  can  be  pub- 
lished for  the  purpose  of  substantiating  and  justifying  the  amounts 
expended. 

Additional  forms  are  necessary  to  record  progress  and  character 
of  the  work  by  the  supervising  engineer,  and  the  methods  and 
amounts  of  payments  made  upon  the  work.  Such  forms  will  be 
treated  in  a  subsequent  bulletin. 

The  cost-recording  forms  are  outlined  and  used  as  follows : 

Form  No.  2  (fig.  2)  provides  for  40  entries  of  men  or  equipment 
or  both  and  their  use  on  six  classifications.  The  amount  for  each 
individual  item  can  be  given  both  in  money  and  in  total  hours. 

This  form  shows  that  on  August  29,  1917,  the  foreman  F.  Smittie 
employed  a  gang  of  laborers  numbered  from  1  to  21;  engineer,  No. 
4;  rollers,  No.  1  and  No.  2;  team,  No.  2;  guards  Nos.  1  and  2;  and 
waterboy,  No.  2,  on  reconstruction  work  on  the  B.  and  W.  Road, 
section  4. 

These  codes  show  they  were  employed  as  follows: 

11-59  Grade  and  roadside,  shoulders,  shaping. 
23-06  Roadway,  base  course,  cleaning. 
23-56  Roadway,  base  course,  rolling. 
23-61  Roadway,  base  course,  spreading. 
27-34  Roadway,  top  course,  laying. 
27-56  Roadway,  top  course,  rolling. 


HIGHWAY   COST  KEEPING. 


25 


DAILY  TIME  > 

ROAD...^.^"/^..     SECTIO 
LOCATION     .<?/?   ftOdd 

<VND  COST  RECORD 

M...^f...«-  #/23//7   O/ 

\T£ 

=6?M 

LABOR 
OR 

EQUIPMENT 

TIME 

HRS. 

RATE 

TOTAL 
AMOUNT 

CODE 

CODE 

23-06 

CODE 

27-34 

ON 

OFF 

HRS. 

AMT. 

HRS. 

AMT 

HRS. 

AMT. 

FSmiffle 

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Laborer  // 

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9 

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. 

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. 

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3 

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3 

19 

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. 

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3 

19 

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3 

19 

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3 

00 

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. 

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3 

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it 

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9 

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3 

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6 

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0? 

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lt\2° 

„ 

. 

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„ 

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// 

*  2  U/ 

„ 

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II 

JS 

Engineer  4 

„ 

•W 

Q 

.& 

4 

00 

in 

I 

5$ 

ft 

2 

so 

Roller     I 

„ 

f 

00 

in 

j 

OQ 

2 

, 

. 

6 

00 

ffU 

f 

06 

Team      2 

IO.OC 

/^^ 

2 

/ 

so 

i 

75\ 

/ 

16 

Guard     1 

100 

^^7 

9 

2 

80 

2 

,. 

. 

9 

2 

80 

Water  boy  2 

.. 

. 

9 

88 

Hal 

c  f 
~7 

in. 
26 

&  r 

7    / 

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9 

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to 

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7 

TOTAL 

83 

21 

FIG.  2. 


41601°— 18— Bull.  66 


26 


BULLETTlSr   660.   IT.    S.   DEPARTMENT   OF   AGRICULTURE. 


DAILY  TIME  AND  COST  RECORD 

ROAD..^^./^....     SECTION.  ."£,  6/2S//7     OATP 

LOCATION  .Of7.RQ3<J 

•  *  •  •"•  m*J  •  fVT7  r\  . 

LABOR 
OR 

EQUIPMENT 

TIME 

HRS 

RATE 

TOTAL 

AMOUNT 

CODE 

19-17 

CODE 

22-61 

CODE 

23-€f 

ON 

OFF 

HRS 

AMT. 

HRS. 

AMT. 

HRS. 

AMT 

F  Rosette 

232 

5-00 

3 

75 

Laborer  22 

»_ 

9 

.375 

3 

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2 

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FIG.  3. 


HIGHWAY  COST  KEEPING. 


2_7 


DAILY  TIME  , 
&Qttf>..Rojjte.£.,    SECTIO 

LOCATION  On  f?Q3ct    .. 

AND  COST  RECORD 

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XTF 

,..„..  v...»,..:.;  :..,..  C.M.R. 

LABOR 
OR 

EQUIPMENT 

TIME 

HRS 

RATE 

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CODE 

11-33 

CODE 

CODE 

ON 

OFF 

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AMT. 

MRS 

,  AMT. 

HRS. 

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Ad 

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600 

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FIG.  4. 


28 


BULLETTN   660,   TJ.    S.   DEPARTMENT   OF   AGRICULTURE. 


VI 

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West  Spa 


E 


HIGHWAY   COST.  KEEPING.  29 

Notes  on  the  sheet  show  that  four  laborers  were  transferred  to 
foreman  Rosetta  at  9  a.  m.  and  a  large  part  of  the  crew  between 

4  and  4.30  p.  m. 

The  daily  record  of  foreman  Rosetta's  crew  (fig.  3)  shows  on  the 
same  road  a  crew  of  33  laborers,  a  water  boy,  roller,  and  engineer  on 
classifications — 

19-17  Grade  and  roadside,  miscellaneous,  excavating,  common. 

22-56  Roadway,  sub-base  course,  rolling. 

22-61  Roadway,  sub-base  course,  spreading. 

23-61  Roadway,  base  course,  spreading. 

Laborers  were  received  three  times  during  the  day  from  foreman 
Smittie  and  once  from  foreman  Carter. 

In  figure  4  is  shown  the  work  of  a  large  crew,  but  on  only  two 
operations.  A  number  of  changes  in  the  crew  will  be  observed. 
Only  15  men  out  of  a  total  of  36  employed  worked  the  full  day  with 
foreman  A8. 

MATERIAL  AND   SUPPLIES. 

The  form  for  materials  and  supplies  (fig.  5)  is  the  same  size  as  that 
for  labor  and  equipment  and  may  be  carried  by  the  timekeeper  or 
foreman  in  the  same  book  or  binder  with  the  other  form.  The  mate- 
rial form  is  for  one  day  only  and  12  different  materials  may  be 
recorded  on  a  single  sheet.  The  sheet  shows  distribution  as  follows : 

FOR   OPERATION   43-39,    MIXING   AND   PLACING    SUPERSTRUCTURE. 

150  bags  cement,  at  $0.47 $70.  50 

5  gallons  gasoline,  at  $0.20 1.  00 

22  cubic  yards  sand,  at  $0.60 13.  20 

Oil . .  .  10 


Total  for  operation  (used  tin  west  span) 84.  80 

FOR   OPERATION   41-39,    MIXING   AND   PLACING   ABUTMENT. 

10  bags  cement,  at  $0.47 $4.  70 

1  gallon  gasoline,  at  $0.20 20 

2  cubic  yards  sand,  at  $0.60 1.  20 

Total  for  operation  (used  on  east  abutment) 6. 10 

FOR  OPERATION  43-25,  FORMING  SUPERSTRUCTURE. 

1,200  feet  b.  m.  lumber,  at  $0.03 $36.  00 

20  pounds  nails,  at  $0.035 70 

10  pounds  wire,  at  $0.035 -  .35 

Total  for  operation  (used  on  west  span) 37.  05 

FOR   OPERATION   43-47,    SUPERSTRUCTURE,    PLACING   STEEL. 

8  pounds  wire,  at  $0.035 $0.  28 

7, 800  pounds  steel,  at  $0.03 234.  00 

Total  for  operation  (used  on  3  west  spans) 234.  28 


32  BULLETIN  660,   U.    S.   DEPARTMENT  OF   AGRICULTURE. 

These  data  are  combined  and  arranged  on  the  daily  report  of  costs 
form  (fig.  9)  so  as  to  make  possible  the  ready  determination  of  unit 
costs.  In  this  case  no  indirect  labor  cost  is  charged  to  equipment. 
Teams  were  used  only  for  hauling  and  were  required  to  make  a 
certain  number  of  trips  per  day. 

The  amount  of  work  done  was  reported  to  the  superintendent  by 
the  engineer  in  charge  of  this  division  of  the  work. 


HIGHWAY   COST   KEEPING. 


33 


DAILY  TIME  > 

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LOCATION  40+7$  fo    4. 

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LABOR 

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HRS 

RATE 

TOTAL 
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CODE: 
23-34 

CODE 

ZO-S3 

CODE 
2S-/2 

EQUIPMENT 

ON 

OFF 

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AMT. 

HRS. 

AMT 

HRS. 

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Flo.  7. 


34 


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BULLETIN   660,   U.    S.    DEPARTMENT   OF   AGRICULTURE. 


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HIGHWAY  COST   KEEPING.  39 

DEFINITIONS  OF  OPERATION  TERMS. 

In  road  work  it  is  not  uncommon  to  find  that  the  same  operations 
are  designated  by  different  terms  in  different  sections  of  the  country. 
It  has  been  thought  advisable,  therefore,  to  define  briefly  the  processes 
which  should  be  included  by  the  cost  keeper  under  each  operation. 
Some  of  these  operations  will  be  found  to  overlap  somewhat  under  cer- 
tain conditions.  This  slight  overlapping,  however,  seems  preferable  to 
the  present  ambiguity  in  the  meaning  of  many  of  our  road  terms. 
Adherence  to  the  following  definitions  will  serve,  therefore,  to  make 
such  cost  data  as  are  collected  more  nearly  comparable,  regardless 
of  locality.  The  several  operations  are  defined  in  terms  of  the 
processes  which  they  include. 

Assembling. — Shall  include  all  bringing  together  or  collecting  of  tools  and  equipment, 
setting  up  of  machinery,  portable  shacks,  and  all  other  structures  where  the  parts 
are  delivered  "knocked  down"  and  require  only  bolting  or  riveting  together. 

Back  filling. — Shall  include  all  processes  of  refilling  excavations  or  filling  against  the 
back  of  abutments,  walls,  etc. 

Blacksmithing. — Shall  include  all  processes  of  working  or  shaping  metals,  except 
riveting,  and  shall  include  also  such  work  in  repairing  the  metal  parts  of  machinery 
and  equipment. 

Blasting. — Shall  include  all  methods  of  rending  or  loosening  of  rock,  earth,  or  other 
material  with  an  explosive. 

Building. — Shall  include  the  making,  erecting,  and  establishing  of  buildings,  struc- 
tures, or  parts,  except  bridges  or  portable  structures  delivered  cut  to  fit. 

Building  false  work. — Shall  include  the  building  or  erecting  of  all  temporary  sup- 
ports and  bracing  necessary  for  the  erectiofi  of  structures. 

Cleaning. — Shall  include  all  removal  of  dirt  or  debris  by  any  means  from  the  surfaces 
of  roadways  or  from  ditches,  drains,  culverts,  etc.,  and  shall  include  the  sweeping 
of  all  road  surfaces.  It  shall  be  applied  also  to  the  operations  necessary  to  remove 
deleterious  matter  or  coatings  from  the  surfaces  of  such  structures  as  bridges,  build- 
ings, guard  rails,  etc. 

Clearing. — Shall  include  the  freeing  of  the  roadway  and  roadside  of  all  vegetation 
or  incumbrances. 

Clearing  and  grubbing. — Shall  include  in  addition  to  clearing,  as  defined  above, 
the  removal  and  disposal  of  stumps. 

Cofferdamming. — Shall  include  only  the  building  of  cofferdams. 

Cribbing. — Shall  include  the  building  of  all  kinds  of  timber  cribs  to  retain  or  sustain 
earthwork. 

Curing  concrete. — Shall  include  the  careful  protection  and  slow  drying  of  concrete, 
to  prevent  cracking  or  injury  of  any  kind  until  the  concrete  has  hardened. 

Crushing.— Shall  include  all  reducing  of  stone  or  other  material  to  small  particles 
by  pounding  or  squeezing,  whether  the  work  be  done  by  machine  or  hand. 

Dragging. — Shall  include  the  smoothing  of  a  roadway  surface  or  the  shaping  and  partial 
compacting  of  road  courses  with  a  road  drag. 

Drilling. — Shall  include  the  piercing  or  boring  of  any  material,  as  iron  or  rock,  with 
drills  operated  by  hand  or  driven  by  power. 

Drilling  and  blasting. — Shall  include,  in  addition  to  the  drilling,  the  loading  of 
the  holes  with  an  explosive  and  the  detonation  of  the  explosive  charge. 

Excavating. — Shall  include  the  grading  of  the  roadway,  ditches,  and  slopes,  and  also 
the  hollowing  out  by  cutting  or  digging  of  all  excavations  for  drainage  structures. 


40  BULLETIN   660,   U.    S.   DEPARTMENT   OF   AGRICULTURE. 

Filling  ruts. — This  operation  needs  no  explanation. 

Filling  washouts. — This  operation  needs  no  explanation. 

Finishing. — Shall  include  all  other  work  necessary  to  complete  a  road  or  part  of  a 

roadway. 
Forming. — Shall  include  the  building  of  all  forms  for  concrete  work  and  the  removal 

of  the  same. 
General. — Shall  include  all  charges  impossible  to  allocate  directly  as  belonging  to 

any  other  operation  in  the  table,  or*  as  a  summary  of  operations  on  particular 

posts  when  desired. 
Grouting.— Shall  include  all  filling  out  and  finishing  of  any  work  with  a  thin  watery 

cement,  or  cement  and  sand  mixture,  as  the  grouting  of  brick  pavements,  etc. 
Grubbing. — Shall  include  the  removal  of  stumps  and  roots. 
Guarding. — Shall  include  all  charges  for  watchmen,  barriers,  signs,  and  warning 

lights  during  the  period  that  the  road  is  being  constructed  or  repaired. 
Harrowing. — Shall  include  all  methods  of  breaking  up  clods  of  material  on  the  road 

or  mixing  with  harrows  the  materials  of  which  the  road  is  to  be  made.     It  differs 

from  loosening. 

Hauling. — Shall  include  the  transportation  of  materials  or  equipment. 
Heating. — Shall  include  all  processes  of  raising  the  temperature  of  materials  by  the 

application  of  heat. 
Laying. — Shall  include  the  coating,  spreading  over,  or  covering  any  roadway  course 

or  road  surface  with  any  material,  the  placing  in  definite  position  of  similar 

individual  pieces  of  prepared  material,  or  the  constructing  of  a  roadway  course. 
Loading. — Shall  include  the  placing  of  any  object  or  material  in  a  conveyance. 
Loading  and  hauling. — Shall  include  a  combination  of  loading  and  hauling,  both  of 

which  have  been  defined. 

Loosening. — Shall  include  the  breaking  up  of  a  dense,  close  mass,  as  an  old  road  sur- 
face, into  detailed  particles  with  picks,  scarifiers,  or  any  other  equipment. 
Mixing. — Shall  include  all  blending  of  materials  into  masses  by  stirring  or  turning, 

such  as  the  mixing  of  concrete,  water,  aggregate,  etc.,  but  shall  not  include  harrowing. 
Mixing  and  placing. — Shall  include,  in  addition  to  mixing,  the  locating  of  the  mixed 

material  in  a  desired  position. 
Moving. — Shall  include  all  operations  necessary  for  shifting  or  changing  the  position 

of  any  object.     Thus  it  is  a  general  term  and  may  include  a  number  of  specific 

operations. 

Operating. — Shall  include  the  continuing  in  activity  of  any  machinery. 
Oiling. — Shall  include  the  spraying  or  coating  of  a  road  surface  with  liquid  bituminous 

matter. 
Painting. — Shall  include  the  covering  of  any  object  with  a  coating  of  a  prepared 

pigment;  also  shall  include  whitewashing. 

Patroling. — Shall  include  the  continuous  services  of  patrolmen  repairing  and  main- 
taining a  designated  stretch  of  road. 
Pile  driving. — Shall  include  the  placing  of  piles  or  sheathing  by  means  of  a  driving 

hammer. 

Placing. — Shall  include  the  locating  in  a  desired  position  of  any  object  or  material. 
Planting. — Shall  include  the  putting  or  placing  of  any  sod,  seed,  shrub,  or  tree  for 

growth. 
Plumbing. — Shall  include  the  preparation  and  placing  of  pipes,  pumps,  etc.,  required 

to  deliver  water  to  the  road. 

Plowing. — Shall  include  the  loosening  of  any  material  by  the  use  of  a  plow. 
Pumping. — Shall  include  the  lifting  or  driving  of  any  material  by  pumps. 
Quarrying. — Shall  include  the  taking  out  of  stone  from  an  excavation  or  quarry. 
Removing  snow. — Requires  no  explanation. 


HIGHWAY   COST  KEEPING.  41 

Repairing. — Shall  include  all  acts  of  returning  to  a  sound  state  any  road  part  where 

the  work  done  is  not  extensive  enough  to  be  classified  as  reconstruction. 
Riveting. — Shall  include  the  uniting  of  two  or  more  pieces  with  rivets  and  the  heading 

of  the  rivets. 
Rolling. — Shall  include  all  compressing  of  roadway  or  surface  material  with  a  hand, 

horse,  or  power  roller. 
Scarifying. — Shall  include  the  loosening  or  stirring  up  of  the  surface  or  the  breaking 

of  a  bond  of  the  road.     This  is  almost  synonymous  with  loosening. 
Screening. — Shall  include  the  removal  of  all  undesirable  particles  from  any  material 

by  passing  it  through  or  over  a  screen,  or  both. 
Shaping. — Shall  include  all  processes  of  bringing  road  parts  as  subgrade,  shoulders  and 

courses  to  a  regular  form  of  section. 
Spreading. — Shall  include  the  scattering  or  distributing  of  any  materials  over  a  large 

surface  in  order  to  form  a  coating  or  layer  of  uniform  depth. 
Sprinkling. — Shall  include  the  distribution  of  water,  in  a  fine  coat  over  a  surface. 
Stripping. — Shall  include  all  removing  or  taking  off  the  cover  or  burden  from  gravel 

pits  or  quarries. 
Trimming. — Shall  include  the  cutting  off  of  small  quantities  of  excavation  to  make 

the  roadway  or  roadside  conform  to  a  regular  outline  or  section. 
Washing. — Shall  include  the  removal  of  any  undesirable  matter  from  a  material  by 

use  of  water. 

Washing  and  screening. — Shall  include,  in  addition  to  washing,  the  processes  ex- 
plained under  screening. 
Wasting  material. — Shall  include  all  depositing  on  a  dump  or  spoil  bank  of  excavated 

materials  that  can  not  be  used  in  embankment. 
Waterproofing. — Shall  include  all  protecting  from  water  of  concrete  walls,  etc.,  by 

the  use  of  bituminous  or  any  other  material. 
Working  on  joints.— Shall  include  all  the  labor  made  necessary  by  the  introduction 

of  expansion  or  contraction  joints,  natural  or  artificial,  and  also  the  openings  between 

regular  sets,  as  the  joints  in  a  brick  roadway. 
Wrecking. — Shall  include  the  tearing  down  or  destroying  of  any  structures. 


APPENDIX. 

TABLES  USEFUL  IN  DETERMINING  COSTS  AND  PREPARING  ESTIMATES. 

TABLE  1. — Some  of  the  more  common  units  of  measurement  used  in  collecting  cost  data 

on  highway  work. 

Aggregates,  stone,  sand,  gravel,  etc Cubic  yard  or  ton  of  2,000  pounds. 

Bituminous  materials Gallon,  or  ton  of  2,000  pounds. 

Blocks:  Brick,  stone,  asphalt,  wood,  etc Thousand. 

Bridges  and  culverts: 

Metal Pound,  or  ton  of  2,000  pounds. 

Painting,  cleaning,  erecting,  or  razing,  of  ten  by.  Lin  ear  foot. 
Concrete,  masonry,  etc Cubic  yard. 

Cement,  Portland,  barrel  of  4  bags Bag,  94  pounds. 

Clearing,  clearing  and  grubbing,  grubbing Acre. 

Concrete Cubic  foot  or  cubic  yard. 

Curbs,  curb  and  gutter,  gutters Linear  foot. 

Culvert  pipe — Metal,  vitrified,  concrete,  wood,  etc. Linear  foot. 

Ditches,  drains,  drain  tile Linear  foot. 

Excavation,  embankment,  and  earthwork  in  gen- 
eral   Cubic  yard. 

Fences,  guard  rails,  etc Linear  foot. 

Lumber Thousand  board  feet. 

Pipe — Drain,  sewer,  pipe  railing,  etc Linear  foot. 

Piling Linear  foot. 

Roadway:  Courses,  surfaces,  subgrade,  etc;  con- 
struction, reconstruction,  and  maintenance  oper- 
ations   Usually  square  yard. 

Steel  and  iron — Shapes,  rods,  pipes,  mesh,  etc Pound,  or  ton  of  2,000  pounds. 

Unit  materials,  structures,  or  parts,  as  blocks,  inlet 
covers,  monuments,  sign  posts,  etc Single  unit  or  thousand. 

TABLE  2. — Cubic  yards  of  macadam  compacted  in  place  per  100  feet  of  road  for  various 

widths.1 


Depth. 

2  inches. 

2J  inches. 

3  inches. 

3J  inches. 

4  inches. 

5  inches. 

6  inches. 

7  inches. 

Feet. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

Cu.  yds. 

10 

6.17 

7.71 

9.26 

10.80 

12.34 

15.43 

18.52 

21.61 

12 

7.41 

9.26 

11.11 

12.96 

14.82 

18.52 

22.22 

25.93 

14 

8.64 

10.80 

12.96 

15.12 

17.28 

21.61 

25.92 

30.25 

15 

9.26 

11.58 

13.89 

16.20 

18.52 

23.16 

27.78 

32.41 

16 

9.88 

12.35 

14.81 

17.28 

19.76 

24.70 

29.63 

34.57 

18 

11.11 

13.90 

16.67 

19.44 

22.22 

27.79 

33.34 

38.89 

20 

12.35 

15.44 

18.52 

21.60 

24.70 

30.87 

37.04 

48.21 

22 

13.58 

16.98 

20.37 

23.76 

27.16 

33.96 

40.74 

47.53 

'  Harger  and  Bonney. 


42 


HIGHWAY  COST  KEEPING.  43 

TABLE  3. — Gallons  of  bituminous  material  needed  per  100  feet,  of  varying  width.1 


Gallons  per  square  yard. 

Width. 

0.5 

1.0 

1.5 

2.0 

2.5 

Feet. 

Gallons. 

Gallons. 

Gallons. 

Gallons. 

Gallons. 

8 

44.44 

88.89 

133.  33 

177.  78 

222.22 

10 

55.56 

111.11 

166.67 

222.22 

277.  78 

12 

66.67 

133.33 

200.00 

266.67 

333.33 

14 

77.78 

155.56 

233.33 

311.  11 

388.89 

15 

83.33 

166.67 

250.00 

333.33 

416.  67 

16 

88.89 

177.  78 

266.67 

355.56 

444.44 

18 

100.00 

200.00 

300.00 

400.00 

500.00 

20 

111.11 

222.22 

333.33 

444.  44 

555.56 

22 

122.  22 

244.  44 

366.67 

488.89 

611.11 

30 

166.67 

333.33 

500.00 

666.  66 

833.33 

40 

222.22 

444.44 

666.  67 

888.88 

1,  111.  10 

1  Adapted  from  Ilarger  and  Bonney. 
NOTE. — Bituminous  road  materials  usually  average  from  45  to  50  gallons  to  the  barrel. 

TABLE  4. — Feet  in  decimals  of  a  mile.1 


Feet. 

Miles. 

Feet. 

Miles. 

Feet. 

Miles. 

Feet. 

Miles. 

1 

0.00019 

40 

0.00758 

600 

0.  11364 

8,000 

1.51515 

2 

.00038 

50 

.00947 

700 

.  13258 

9,000 

1.70455 

3 

.00057 

60 

.01136 

800 

.  15152 

10,000 

1.  8939 

4 

.00076 

70 

.  01326 

900 

.17046 

20,000 

3.  7879 

5 

.00095 

80 

.01515 

1,000 

.18939 

30,000 

5.  6818 

6 

.00114 

90 

.01705 

2,000 

.37879 

40,000 

7.  5758 

7 

.00132 

100 

.01894 

3,000 

.56818 

50,000 

9.  4697 

8 

.00152 

200 

.03788 

4,000 

.  75758 

60,000 

11.  3636 

9 

.00171 

300 

.05682 

5,000 

.  94697 

70,000 

13.  2576 

10 

.00189 

400 

.07576 

6,000 

1.  13636 

80,000 

15.  1515 

20 

.00379 

.500 

.09470 

7,000 

1.32576 

90,000 

17.  0455 

30 

.00568 

1  Harger  and  Bonney. 
TABLE  5. — Number  of  square  yards  and  acres  per  100  feet  and  per  mile  for  various  widths. 


Square  yards. 

Acres. 

Square  yards. 

Acres. 

Width. 

Per  100 
feet. 

Per  mile. 

Per  100 
feet. 

per  mile. 

Width. 

Per  100 
feet. 

Per  mile. 

Per  100 
feet. 

Per  mile. 

Feet. 

Feet. 

1 

11.111 

586.667 

0.00230 

0.121 

26 

288.889 

15,253.3 

0.05969 

3.152 

2 

22.  222 

1,173.334 

.00459 

.242 

28 

311.111 

16,426.7 

.06428 

3.394 

3 

33.333 

1.760.001 

.00689 

.364 

30 

333.333 

17,600.0 

.06887 

3.636 

4 

44.444 

2,346.668 

.00918 

.485 

32 

355.556 

18,773.3 

.07346 

3.879 

5 

55.556 

2,933.335 

.01148 

.606 

34 

377.  778 

19,946.7 

.07805 

4.121 

6 

66.667 

3,520.002 

.01377 

.727 

36 

400.000 

21,120.0 

.08265 

4.364 

7 

77.  778 

4,  106.  669 

.01607 

.848 

38 

422.  222 

22,293.3 

.08724 

4.606 

8 

88.889 

4,693.3 

.01837 

.970 

40 

444.444 

23,  466.  7 

.09183 

4.848 

9 

100.000 

5,280.0 

.02066 

1.091 

42 

•  466.667 

24,  640.  0 

.09642 

5.090 

10 

111.111 

5,866.6 

.022% 

1.212 

44 

488.889 

25,  813.  3 

.  10101 

5.333 

12 

133.333 

7,040.0 

.02755 

1.454 

46 

511.111 

26,986.7 

.10560 

5.575 

14 

155.556 

8,213.3 

.03214 

1.697 

48 

533.333 

28,  160.  0 

.  11019 

5.818 

15 

166.667 

8,800.0 

.03444 

1.818 

50 

555.556 

29.333.4 

.  11478 

6.061 

16 

177.  778 

9,386.7 

.03673 

1.939 

60 

666.667 

35,200.0 

.  13774 

7.273 

18 

200.000 

10,560.0 

.04132 

2.182 

70 

777.  778 

41,066.7 

.16070 

8.485 

20 

222.  222 

11,734.0 

.04591 

2.424 

80 

888.889 

46,933.3 

.18366 

9.697 

22 

244.444 

12,906.7 

.05051 

2.666 

90 

1,000.000 

52,800.0 

.20661 

10.909 

24 

266.667 

14,080.0 

.05510 

2.909 

100 

1,111.111 

58,666.7 

.22957 

12.  121 

44 


BULLETIN  660,  U.   S.   DEPARTMENT  OP  AGRICULTURE. 


TABLE  6. — Cubical  contents  of  various  vehicles  commonly  used  for  transporting  materials 

[Loose  measure.!  Cubic 

Cart:  feet. 

One  horse  (regular  size)  3  by  4  feet  by  9  inches 9 

One  horse  (large)  3  by  5£  feet  by  12  inches 16.5 

Concrete,  push 5 

Fresno  scraper 9-14 

Scraper  drag: 

No.  1 7 

No.  2 

Scraper  wheel: 
No.  1.. 


4-5 


9-10 

No.  2 12-13 

No.  2| 14 

No.  3...                                                                                                                  .  16-17 


Wagon: 

Slat-bottom  dump,  3  by  9  feet  by  12  inches. 

Dump  bottom,  3  by  9  feet  by  24  inches 

Wheel -barrows: 

Regular  size 

Large 


27 
54 

2 
3 


TABLE  7. — Quantities  required  for  1  cubic  yard  of  concrete  for  various  mixtures. 

[Based  on  one  barrel  of  cement  being  equal  to  376  pounds,  or  4  bags  of  94  pounds  each,  and  a  barrel  equal 
to  3.8  cubic  feet  and  using  stone,  45  per  cent  voids.] 


Mixture. 

Material  necessary  for  1  cubic  yard  of  concrete. 

Cement. 
C. 

Sand,  S. 

Stone,  G. 

Cement. 

Sand. 

Stone. 

Barrels. 

Bags. 

Cubic 
yards. 

Cubic 
feet. 

Cubic 
yards. 

Cubic 
feet. 

1 
1 
1 

co  to  to 

4 
5 
6 

1.57 
1.30 
1.11 

6i 

I 

0.44 
.46 

.47 

HI 

12J 
12J 

0.88 
.92 
.94 

23| 
24$ 
25 

A  very  handy  formula  for  finding  the  amount  of  material  to 
make  1  cubic  yard  of  concrete  is: 

The  barrels  of  cement  in  1  cubic  yard  =  /^  ,  o  ,  p 
Example  : 

Barrels  of  cement  to  make  a  cubic  yard  of  1:2^:5  mixture  = 

^-=  1.3  barrels. 


To  find  the  cubic  yards  of  sand:  Multiply  barrels  of  cement  by 
proportional  part  of  sand  and  the  product  by  0.141.  Example: 
1.3X2^X0.141  =  0.458  cubic  yards  of  sand.  To  find  the  cubic 
yards  of  stone,  multiply  the  barrels  of  cement  by  the  proportional 
part  of  stone  and  the  product  by  0.141.  Example:  1.3X5X0.141  = 
0.916. 


HIGHWAY  COST  KEEPING. 

TABLE  8. — Cubic  yards  for  sum  of  end  areas. 
[Length  of  prism  100  feet.] 


45 


Sum  of 
end 
areas. 

0.0 

0.1 

0.2 

0.3 

0.4 

0.5 

0.6 

0.7 

0.8 

0.9 

0 

0.2 

0.4 

0  6 

0.7 

0.9 

1.  1 

1   t 

1C 

1 

1.9 

2.0 

2.2 

2.4 

2.6 

2^8 

3.0 

1.  o 

3.1 

.  o 
3.3 

1.7 
3.5 

2 

3.7 

3.9 

4.1 

4.3 

4.4 

4.6 

4.8 

5.0 

5.2 

5.4 

3 

5.6 

5.7 

5.9 

6.1 

6.3 

6.5 

6.7 

6.9 

7.0 

7.2 

4 

7.4 

7.6 

7.8 

8.0 

8.1 

8.3 

8.5 

8.7 

8.9 

9.1 

5 

9.3 

9.4 

9.6 

9.8 

10.0 

10.2 

10.4 

10.6 

10.7 

10.9 

6 

11.1 

11.3 

11.5 

11.7 

11.9 

12.0 

12.2 

12.4 

12.6 

12.8 

7 

13.0 

13.1 

13.3 

13.5 

13.7 

13.9 

14.1 

14.3 

14.4 

14.6 

8 

14.8 

15.0 

15.2 

15.4 

15.6 

15.7 

15.9 

16.1 

16.3 

16.5 

9 

16.7 

16.9 

17.0 

17.2 

17.4 

17.6 

17.8 

18.0 

18.1 

18.3 

10 

18.5 

18.7 

18.9 

19.1 

19.3 

19.4 

19.6 

19.8 

20.0 

20.2 

11 

20.4 

20.6 

20.7 

20.9 

21.1 

21.3 

21.5 

21.7 

21.9 

22.0 

12 

22.2 

22.4 

22.6 

22.8 

23.0 

23.1 

23.3 

23.5 

23.7 

23.9 

13 

24.1 

24.3 

24.4 

24.6 

24.8 

25.0 

25.2 

25.4 

25.6 

25.7 

14 

25.9 

26.1 

26.3 

26.5 

26.7 

26.8 

27.0 

27.2 

27.4 

27.6 

15 

27.8 

,   28.0 

28.1 

28.3 

28.5 

28.7 

28.9 

29.1 

29.3 

29.4 

16 

29.6 

29.8 

30.0 

30.2 

30.4 

30.6 

30.7 

30.9 

31.1 

31.3 

17 

31.5 

31.7 

31.9 

32.0 

32.2 

32.4 

32.6 

32.8 

33.0 

33.1 

18 

33.3 

33.5 

33.7 

33.9 

34.1 

34.3 

34.4 

34.6 

34-8 

35.0 

19 

35.2 

35.4 

35.6 

35.7 

35.9 

36.1 

36.3 

36.5 

36.7 

36.9 

20 

37.0 

37.2 

37.4 

37.6 

37.8 

38.0 

38.1 

38.3 

38.5 

38.7 

21 

38.9 

39.1 

39.3 

39.4 

39.6 

39.8 

40.0 

40.2 

40.4 

40.6 

22 

40.7 

40.9 

41.1 

41.3 

41.5 

41.7 

41.9 

42.0 

42.2 

42.4 

23 

42.6 

42.8 

43.0 

43.1 

43.3 

43.5 

43.7 

43.9 

44.1 

44.3 

24 

44.4 

44.6 

44.8 

45.0 

45.2 

45.4 

45.6 

45.7 

45.9 

46.1 

25 

46.3 

46.5 

46.7 

46.9 

47.0 

47.2 

47.4 

47.6 

47.8 

48.0 

26 

48.1 

48.3 

48.5 

48/7 

48.9 

49.1 

49.3 

49.4 

49.6 

49.8 

27 

50.0 

50.2 

50.4 

50.6 

50.7 

50.9 

51.1 

51.3 

51.5 

51.7 

28 

51.9 

52.0 

52.2 

52.4 

52.6 

52.8 

53.0 

53.1 

53.3 

53.5 

29 

53.7 

53.9 

54.1 

54.3 

54.4 

54.6 

54.8 

55.0 

55.2 

55.4 

30. 

55.6 

55.  7 

55.9 

56.1 

56.3 

56.5 

56.7 

56.9 

57.0 

57.2 

31 

57.4 

57.6 

57.8 

58.0 

58.1 

58.3 

58.5 

58.7 

58.9 

59.1 

32 

59.3 

59.4 

59.6 

59.8 

60.0 

60.2 

60.4 

60.6 

60.7 

60.9 

33 

61.1 

61.3 

61.5 

61.7 

61.9 

62.0 

62.2 

62.4 

62.6 

62.8 

34 

63.0 

63.1 

63.3 

63.5 

63.7 

63.9 

64.1 

64.3 

64.4 

64.6 

35 

64.8 

65.0 

65.2 

65.4 

65.6 

65.7 

65.9 

66.1 

66.3 

66.5 

36 

66.7 

66.9 

67.0 

67.2 

67.4 

67.6 

67.8 

68.0 

68.1 

68.3 

37 

68.5 

68.7 

68.9 

69.1 

69.3 

69.4 

.       69.6 

69.8 

70.0 

70.2 

38 

70.4 

70.6 

70.7 

70.9 

71.1 

71.3 

71.5 

71.7 

71.9 

72.0 

39 

72.2 

72.4 

72.6 

72.8 

73.0 

73.1 

73.3 

73.5 

73.7 

73.9 

40 

74.1 

74.3 

74.4 

74.6 

74.8 

75.0 

75.2 

75.4 

75.6 

75.7 

41 

75.9 

76.1 

76.3 

76.5 

76.7 

76.9 

77.0 

77.2 

77.4 

77.6 

42 

77.8 

78.0 

78.1 

78.3 

78.5 

78.7 

78.9 

79.1 

79.3 

79.4 

43 

79,6 

79.8 

80.0 

80.2 

80.4 

80.6 

80.7 

80.9 

81.1 

81.3 

44 

81.5 

81.7 

81.9 

82.0 

82.2 

82.4 

82.6 

82.8 

83.0 

83.1 

45 

83.3 

83.5 

83.7 

83.9 

84.1 

84.3 

84.4 

84.6 

84.8 

85.0 

46 

85.2 

85.4 

85.6 

85.7 

85.9 

86.1 

86.3 

86.5 

86.7 

86.9 

47 

87.0 

87.2 

87.4 

87.6 

87.8 

88.0 

88.1 

88.3 

88.5 

88.7 

48 

88.9 

89.1 

89.3 

89.4 

89.6 

89.8 

90.0 

90.2 

90.4 

90.6 

49 

90.7 

90.9 

91.1 

91.3 

91.5 

91.7 

91.9 

92.0 

92.2 

92.4 

50 

92.6 

92.8 

93.0 

93.1 

93.3 

93.5 

93.7 

93.9 

94.1 

94.3 

51 

94.4 

94.6 

94.8 

95.0 

95.2 

95.4 

95.6 

95.7 

95.9 

96.1 

52 

96.3 

96.5 

96.7 

96.9 

97.0 

97.2 

97.4 

97.6 

97.8 

98.0 

53. 

98.1 

98.3 

98.5 

98.7 

98.9 

99.1 

99.3 

99.4 

99.6 

99.8 

54 

100.0 

100.2 

100.4 

100.6 

100.7 

100.9 

101.1 

101.3 

101.5 

101.7 

55 

101.9 

102.0 

102.2 

102.4 

102.6 

102.8 

103.0 

103.1 

103.3 

103.5 

56 

103.7 

103.9 

104.1 

104.3 

104.4 

104.6 

104.8 

105.0 

105.2 

105.4 

57 

105.6 

105.7 

105.9 

106.1 

106.3 

106.5 

106.7 

106.9 

107.0 

107.2 

58 

107.4 

107.6 

107.8 

108.0 

108.1 

108.3 

108.5 

108.7 

108.9 

109.1 

59 

109.3 

109.4 

109.6 

109.8 

110.0 

110.2 

110.4 

110.6 

110.  7 

110.9 

60 

111.1 

111.3 

111.5 

111.7 

111.9 

112.0 

112.2 

112.4 

112.6 

112.8 

61 

113.  0 

113.1 

113.3 

113.5 

113.7 

113.9 

114.1 

114.3 

114.4 

114.6 

62 

114.8 

115.0 

115.2 

115.4 

115.6 

115.7 

115.9 

116.1 

116.3 

116.  5 

63 

116.7 

116.9 

117.0 

117.2 

117.4 

117.6 

117.8 

118.0 

118.1 

118.3 

64 

118.5 

118.7 

118.9 

119.1 

119.3 

119.4 

119.6 

119.8 

120.0 

120.2 

65 

120.4 

120.6 

120.7 

120.9 

121.1 

121.3 

121.5 

121.7 

121.9 

122.0 

66 

122.2 

122.4 

122.6 

122.8 

123.0 

123.1 

123.3 

123.5 

123.7 

123.9 

67 

124.1 

124.3 

124.4 

124.6 

124.8 

125.0 

125.2 

125.4 

125.6 

125.7 

68 

125.9 

126.1 

126.3 

126.5 

126.7 

126.9 

127.0 

127.2 

127.4 

127.6 

69 

127.8 

128.0 

128.1 

128.3 

128.5 

128.7 

128.9 

129.1 

129.3 

129.4 

70 

129.6 

129.8 

130.0 

130.2 

130.4 

130.6 

130.7 

130.9 

131.1 

113.3 

71 

131.5 

131.7 

131.9 

132.0 

132.2 

132.4 

132.6 

132.8 

133.0 

133.1 

72 

133.3 

133.5 

133.7 

133.9 

134.1 

134.2 

134.4 

134.6 

134.8 

135.0 

73 

135.2 

135.4 

135.6 

135.7 

135.9 

136.1 

136.3 

136.5 

136.7 

136.9 

74 

137.0 

137.2 

137.4 

137.6 

137.8 

138.0 

138.1 

138.3 

138.5 

138.7 

75 

138.9 

139.1 

139.3 

139.4 

139.6 

139.8 

140.0 

140.2 

140.4 

140.6 

76 

140.7 

140.9 

141.1 

141.3 

141.5 

141.7 

141.9 

142.0 

142.2 

142.4 

46  BULLETIN  660,  U.   S.   DEPARTMENT  OF  AGRICULTURE. 

TABLE  8. — Cubic  yards  for  sum  of  end  areas — Continued. 
[Length  of  prism  100  feet.] 


Sum  of 
end 
areas. 

0.0 

0.1 

0.2 

0.3 

0.4 

0.5 

0.6 

0.7 

0.8 

0.9 

77 

142.6 

142.8 

143.0 

143.1 

143.3 

143.5 

143.7 

143.9 

144.1 

144.3 

78 

144.4 

144.6 

144.8 

145.0 

145.2 

145.4 

145.6 

145.7 

145.9 

146.1 

79 

146.3 

146.  5 

146.7 

146.9 

147.0 

147.2 

147.4 

147.6 

147.8 

148.0 

80 

148.1 

148.3 

148.5 

148.7 

148.9 

149.1 

149.3 

149.4 

149.6 

149.8 

81 

150.0 

150.2 

150.4 

150.6 

150.7 

150.9 

151.1 

151.3 

151.5 

151.7 

S'-' 

151.9 

152.0 

152.2 

152.4 

152.6 

152.8 

153.0 

153.1 

153.3 

153.5 

83 

153.7 

153.9 

154.1 

154.3 

154.4 

154.6 

154.8 

155.0 

155.2 

155.4 

84 

155.6 

155.7 

155.9 

156.1 

156.3 

156.5 

156.7 

156.9 

157.0 

157.2 

85 

157.4 

157.6 

157.8 

158.0 

158.1 

158.3 

158.5 

158.7 

158.9 

159.1 

86 

159.3 

159.4 

159.6 

159.8 

160.0 

160.2 

160.4 

160.6 

160.8 

160.9 

87 

161.1 

161.3 

161.5 

161.7 

161.9 

162.0 

162.2 

162.4 

162.6 

162.8 

88 

163.0 

163.1 

163.3 

163.5 

163.7 

163.9 

164.1 

164.3 

164.4 

164.6 

89 

164.8 

165.0 

165.2 

165.4 

165.6 

165.7 

165.9 

166.1 

166.3 

166.5 

90 

166.7 

166.9 

167.0 

167  2 

167.4 

167.6 

167.8 

168.0 

168.1 

168.3 

91 

168.5 

168.7 

168.9 

169.1 

169.3 

169.4 

169.6 

169.8 

170.0 

170.2 

92 

170.4 

170.6 

170.7 

170.9 

171.1 

171.3 

171.5 

171.7 

171.9 

172.0 

93 

172.2 

172.4 

172.6 

172.8 

173.0 

173.1 

173.3 

173.5 

173.7 

173.9 

94 

174.1 

174.3 

174.4 

174.6 

174.8 

175.0 

175.2 

175.4 

175.6 

175.  7 

95 

175.9 

176.1 

176.3 

176.5 

176.7 

176.9 

177.0 

177.2 

177.4 

177.6 

96 

177.8 

178.0 

178.1 

178.3 

178.5 

178.7 

178.9 

179.1 

179.3 

179.4 

97 

179.6 

179.8 

180.0 

180.2 

180.4 

180.6 

180.7 

180.9 

181.1 

181.3 

98 

181.5 

181.7 

181.9 

182.0 

182.2 

182.4 

182.6 

182.8 

183.0 

183.1 

99 

183.3 

183.5 

183.7 

183.9 

184.1 

184.3 

184.4 

184.6 

184.8 

185.0 

100 

185.2 

185.4 

185.6 

185.7 

185.9 

186.1 

186.3 

186.5 

186.7 

186.9 

200 

370.4 



700.0 

1,296.3 

........ 

3,000.0 

6,555.6 

........ 

8,000.0 

14,814.8 

300 

555.6 

800.0 

1.481.5 

4,000.0 

7.407.4 

9,000.0 

16,666.7 

400 

740.7 



900.0 

1,666.7 

...  .  .  . 

5,000.0 

9,259.3 

10,000.0 

18,518.5 

500 

925.9 

1.000.0 

1,851.9 

6,000.0 

11,111.1 

600 

1,111.1 

2,000.0 

3,  703.  7 

7,000.0 

12,  963.  3 

NOTE.— By  Wisconsin  State  Highway  Commission. 


HIGHWAY   COST  KEEPING. 


47 


e     -5 


g      •- 


'1^i^C^CSCO^^*O*OOt^COOio^C^i'*3"»rfot"-GOi-HCO 
^t*cC>OS«-<COCOOOOCN»Ct*MCOi-liOOio6s^OOCOC<iT-4  ^ 

coot—coooooooooooooooooooo 

CO  O  CO  CO  O  t^-  CO  O  CO  (         ^  CO  t^- O  CO  <O  O  CO  t^-O  CO  O  t^-  ft( 

O'OO^O'OQ^OQ^QOOOQOOOOO": 

iot^oc^ot^ocsJiot^-ooO'oO"jOjgO«j< 


48  BULLETIN  660,   U.   S.   DEPARTMENT   OF  AGRICULTURE. 

TABLE  10.- 


Rate. 

Hours. 

i 

i 

i 

1 

2 

3 

4 

5 

6 

7 

8 

$0.100 

SO.  02 

$0.05 

$0.07 

80.10 

$0.20 

$0.30 

$0.40 

$0.50 

$0.60 

80.70 

$0.80 

.105 

.02 

.05 

.07 

.10 

.21 

.31 

.42 

.52 

.63 

.73 

.84 

.110 

.02 

.05 

.08 

.11 

.22 

.33 

.44 

.55 

.66 

.77 

.88 

.115 

.03 

.06 

.08 

.11 

.23 

.34 

.46 

.57 

.69 

.80 

.92 

.120 

.03 

.06 

.09 

.12 

.24 

.36 

.48 

.60 

.72 

.84 

.96 

.125 

*      .03 

.06 

.09 

.12 

.25 

.37 

.50 

.62 

.75 

.87 

1.00 

.130 

.03 

.06 

.09 

.13 

.26 

.39 

.52 

.65 

.78 

.91 

1.04 

.135 

.03 

.07 

.10 

.13 

.27 

.40 

.54 

.67 

.81 

.94 

1.08. 

.140 

.03 

.07 

.10 

.14 

.28 

.42 

.56 

.70 

.84 

.98 

1.12 

.145 

.03 

.07 

.10 

.14 

.29 

.43 

.58 

.72 

.87 

1.01 

1.16 

.150 

.03 

.07 

.11 

.15 

.30 

.45 

.60 

.75 

.90 

1.05 

1.20 

.155 

.04 

.08 

.12 

.15 

.31 

.46 

.62 

.77 

.93 

1.08 

1.24 

.160 

.04 

.08 

.12 

.16 

.32 

.48 

.64 

.80 

.96 

1.12 

1.28 

.165 

.04 

.08 

.12 

.16 

.33 

.49 

.66 

.82 

.99 

1.15 

1.32 

.170 

.04 

.08 

.12 

.17 

.34 

.51 

.68 

.85 

1.02 

1.19 

1.36 

.175 

.04 

.09 

.13 

.17 

.35 

.52 

.70 

.87 

1.05 

1.22 

1.40 

.180 

.04 

.09 

.13 

.18 

.36 

.54 

.72 

.90 

1.08 

1.26 

1.44 

.185 

.04 

.09 

.13 

.18 

.37 

.55 

.74 

.92 

1.11 

1.29 

1.48 

.190 

.04 

.09 

.14 

.19 

.38 

.57 

.76 

.95 

1.14 

1.33 

1.52 

.195 

.05 

.10 

.14 

.19 

.39 

.58 

.78 

.97 

1.17 

1.36 

1.56 

.200 

.05 

.10 

.15 

.20 

.40 

.60 

.80 

1.00 

1.20 

1.40 

1.60 

.225 

.06 

.11 

.17 

.22 

.45 

.67 

.90 

1.12 

1.35 

1.57 

1.80 

.250 

.06 

.12 

.19 

.25 

.50 

.75 

1.00 

1.25 

1.50 

1.75 

2.00 

.275 

.07 

.14 

.21 

.27 

.55 

.82 

1.10 

1.37 

1.65 

1.92 

2.20 

.300 

.07 

.15 

.22 

.30 

.60 

.90 

1.20 

1.50 

1.80 

2.10 

2.40 

.325 

.08 

.16 

.24 

.32 

.65 

.97 

1.30 

1.62 

1.95 

2.27 

2.60 

.350 

.08 

.17 

.26 

.35 

.70 

1.05 

1.40 

1.75 

2.10 

2.45 

2.80 

.375 

.09 

.19 

.28 

.37 

.75 

1.12 

1.50 

1.87 

2.25 

2.62 

3.00 

.400 

.10 

.20 

.30 

.40 

.80 

1.20 

1.60 

2.00 

2.40 

2.80 

3.20 

.425 

.10 

.21 

.31 

.42 

.85 

1.27 

1.70 

2.12 

2.55 

2.97 

3.40 

.450 

.11 

.22 

.34 

.45 

.90 

1.35 

1.80 

2.25 

2.70 

3.15 

3.60 

.475 

.12 

.24 

.36 

.47 

.95 

1.42 

1.90 

2.37 

2.85 

3.32 

3.80 

.500 

.12 

.25 

.37 

.50 

1.00 

1.50 

2.00 

2.50 

3.00 

3.50 

4.00 

.525 

.13 

.26 

.39 

.52 

1.05 

1.57 

2.10 

2.62 

3.15 

3.67 

4.20 

.550 

.14 

.27 

.41 

.55 

1.10 

1.65 

2.20 

2.75 

3.30 

3.85 

4.40 

.575 

.14 

.28 

.43 

.57 

1.15 

1.72 

2.30 

2.87 

3.45 

4.02 

4.60 

.600 

.15 

.30 

.45 

.60 

1.20 

1.80 

2.40 

3.00 

3.60 

4.20 

4.80 

.625 

.15 

.31 

.47 

.62 

1.25 

1.87 

2.50 

3.12 

3.75 

4.38 

5.00 

.650 

.16 

.32 

.49 

.65 

1.30 

1.95 

2.60 

3.25 

3.90 

4.55 

5.20 

.675 

.17 

.34 

.50 

.67 

1.35 

2.02 

2.70 

3.37 

4.05 

4.72 

5.40 

.700 

.17 

.35 

.52 

.70 

1.40 

2.10 

2.80 

3.50 

4.20 

4.90 

5.60 

.725 

.18 

.36 

.54 

.72 

1.45 

2.17 

2.90 

3.62 

4.35 

5.07 

5.80 

.750 

.19 

.37 

.56 

.75 

1.50 

2.25 

3.00 

3.75 

4.50 

5.25 

6.00 

.775 

.19 

.39 

.58 

.77 

1.55 

2.32 

3.10 

3.87 

4.65 

5.42 

6.20 

.800 

.20 

.40 

.60 

.80 

1.60 

2.40 

3.20 

4.00 

4.80 

5.60 

6.40 

.825 

.21 

.41 

.62 

.82 

1.65 

2.47 

3.30 

4.12 

4.95 

5.77 

6.60 

.850 

.21 

.42 

.64 

.85 

1.70 

2.55 

3.40 

4.25 

5.10 

5.95 

6.80 

.875 

.22 

.44 

.66 

.87 

1.75 

2.62 

3.50 

4.37 

5.25 

6.12 

7.00 

.900 

.22 

.45 

.67 

.90 

1.80 

2.70 

3.60 

4.50 

5.40 

6.30 

7.20 

.925 

.23 

.46 

.69 

.92 

1.85 

2.77 

3.70 

4.62 

5.55 

6.47 

7.40 

.950 

.24 

.47 

.71 

.95 

1.90 

2.85 

3.80 

4.75 

5.70 

6.65 

7.60 

.975 

.24 

.49 

.73 

.97 

1.95 

2.92 

3.90 

4.87 

5.85 

6.82 

7.80 

1.000 

.25 

.50 

.75 

1.00 

2.00 

3.00 

4.00 

5.00 

6.00 

7.00 

8.00 

HIGHWAY   COST   KEEPING. 


49 


Wage  table. 


Hours  —  Continued. 

Rate. 

9 

10 

20 

30 

40 

50 

60 

70 

80 

90 

100 

$0.90 

$1.00 

$2.00 

$3.00 

$4.00 

$5.00 

$6.00 

$7.00 

$8.00 

$0.00 

$10.00 

$0.100 

.94 

1.05 

2.10 

3.15 

4.20 

5.25 

6.30 

7.35 

8.40 

9.45 

10.50 

.105 

.99 

1.10 

2.20 

3.30 

4.40 

5.50 

6.60 

7.70 

8.80 

9.90 

11.00 

.110 

1.03 

1.15 

2.30 

3.45 

4.60 

5.75 

6.90 

8.05 

9.20 

10.35 

11.50 

.115 

1.08 

1.20 

2.40 

3.60 

4.80 

6.00 

7.20 

8.40 

9.60 

10.80 

12.00 

.120 

1.12 

1.25 

2.50 

3.75 

5.00 

6.25 

7.50 

8.75 

10.00 

11.25 

12.50 

.125 

1.17 

1.30 

2.60 

3.90 

5.20 

6.50 

7.80 

9.10 

10.40 

11.70 

13.00 

.130 

1.21 

1.35 

2.70 

4.05 

5.40 

6.75 

8.10 

9.45 

10.80 

12.15 

13.50 

.135 

1.26 

1.40 

2.80 

4.20 

5.60 

7.00 

8.40 

9.80 

11.20 

12.60 

14.00 

.140 

1.30 

1.45 

2.90 

4.35 

5.80 

7.25 

8.70 

10.15 

11.60 

13.05 

14.50 

.145 

.35 

1.50 

3.00 

4.50 

6.00 

7.50 

9.00 

10.50 

12.00 

13.50 

15.00 

.150 

.39 

1.55 

3.10 

4.65 

6.20 

7.75 

9.30 

10.85 

12.40 

13.95 

15.50 

.155 

.44 

1.60 

3.20 

4.80 

6.40 

8.00 

9.60 

11.20 

12.80 

14.40 

16.00 

.160 

.48 

1.65 

3.30 

4.95 

6.60 

8.25 

9.90 

11.55 

13.20 

14.85 

16.50 

.165 

.53 

1.70 

3.40 

5.10 

6.80 

8.50 

10.20 

11.90 

13.60 

15.30 

17.  JO 

.170 

1.57 

1.75 

3.50 

5.25 

7.00 

8.75 

10.50 

12.25 

14.00 

15.75 

17.50 

.175 

1.62 

1.80 

3.60 

5.40 

7.20 

9.00 

10.80 

12.60 

14.40 

16.20 

18.00 

.180 

1.66 

1.85 

3.70- 

5.55 

7.40 

9.25 

11.10 

12.95 

14.80 

16.65 

18.50 

.185 

1.71 

1.90 

3.80 

5.70 

7.60 

9.50. 

11.40 

13.30 

15.20 

17.10 

19.00 

.190 

1.75 

1.95 

3.90 

5.85 

7.80 

9.75 

11.70 

13.65 

15.60 

17.55 

19.50 

.195 

1.80 

2.00 

4.00 

6.00 

8.00 

10.00 

12.00 

14.00 

16.00 

18.00 

20.00 

.200 

2.02 

2.25 

4.50 

6.75 

9.00 

11.25 

13.50 

15.75 

18.00 

20.25 

22.50 

.225 

2.25 

2.50 

5.00 

7.50 

10.00 

12.50 

15.00 

17.50 

20.00 

22.50 

25.00 

.250 

2.47 

2.75 

5.50 

8.25 

11.00 

13.75 

16.50 

19.25 

22.00 

24.75 

27.50 

.275 

2.70 

3.00 

6.00 

9.00 

12.00 

15.00 

18.00 

21.00 

24.00 

.  27.00 

30.00 

.300 

2.92 

3.25 

6.50 

9.75 

13.00 

16.25 

19.50 

22.25 

26.00 

29.25 

32.50 

.325 

3.15 

3.50 

7.00 

10.50 

14.00 

17.50 

21.00 

24.50 

28.00 

31.50 

35.00 

.350 

3.37 

3.75 

7.50 

11.25 

15.00 

18.75 

22.50 

26.25 

30.00 

33.25 

37.50 

.375 

3.60 

4.00 

8.00 

12.00 

16.00 

20.00 

24.00 

28.00 

32.00 

36.00 

40.00 

.400 

3.82 

4.25 

8.50 

12.75 

17.00 

21.25 

25.50 

29.75 

34.00 

38.25 

42.50 

.425 

4.05 

4.50 

9.00 

13.50 

18.00 

22.50 

27.00 

31.50 

36.00 

40.50 

45.00 

.450 

4.27 

4.75 

9.50 

14.25 

19.00 

23.75 

28.50 

33.25 

38.00 

42.25 

47.50 

.475 

4.50 

5.00 

10.00 

15.00 

20.00 

25.00 

30.00 

35.00 

40.00 

45.00 

50.00 

.500 

4.72 

5.25 

10.50 

15.75 

21.00 

26.25 

31.50 

36.25 

42.00 

47.25 

52.50 

.525 

4.95 

5.50 

11.00 

16.50 

22.00 

27.50 

33.00 

38.50 

44.00 

49.50 

55.00 

.550 

5.17 

5.76 

11.50 

17.25 

23.00 

28.75 

34.50 

40.25 

46.00 

51.75 

57.50 

.575 

5.40 

6.00 

12.00 

18.00 

24.00 

30.00 

36.00 

42.00 

48.00 

54.00 

60.00 

.600 

5.62 

6.25 

12.50 

18.75 

25.00 

31.25 

37.50 

43.75 

50.00 

56.25 

62.50 

.625 

5.85 

6.50 

13.00 

19.50 

26.00 

32.50 

39.00 

45.50 

52.00 

58.50 

65.00 

.650 

6.07 

6.75 

13.  50       20.  25 

27.00 

33.75 

40.50 

47.25 

54.00 

60.75 

67.50 

.675 

6.30 

7.00 

14.00       21.00 

28.00 

35.00 

42.00 

49.00 

56.00 

63.00 

70.00 

.700 

6.52 

7.25 

14.50 

21.75 

29.00 

36.25 

43.50 

50.75 

58.00 

65.25 

72.50 

.725 

6.75 

7.50 

15.00 

22.50 

30.00 

37.50 

45.00 

52.50 

60.00 

67.50 

75.00 

.750 

6.97 

7.75 

15.50 

23.25 

31.00 

38.75 

46.50 

54.25 

62.00 

69.75 

77.50 

.775 

7.20 

8.00 

16.00 

24.00 

32.00 

40.00 

48.00 

56.00 

64.00 

72.00 

80.00 

.800 

7.42 

8.25 

16.50 

24.75 

33.00 

41.25 

49.50 

57.75 

66.00 

74.25 

82.50 

.825 

7.65 

8.50 

17.00 

25.50 

34.00 

42.50 

51.00 

59.50 

68.00 

76.50 

85.00 

.850 

7.87 

8.75 

17.50 

26.25 

35.00 

43.75 

52.50 

61.25 

70.00 

78.75 

87.50 

.875 

8.10 

9.00 

18.00 

27.00 

36.00 

45.00 

54.00 

63.00 

72.00 

81.00 

90.00 

.900 

8.32 

9.25 

18.50 

27.75 

37.00 

46.25 

55.50 

64.75 

74.00 

83.25 

92.50 

.925 

8.55 

9.50 

19.00 

28.50 

38.00 

47.50 

57.00 

66.50 

76.00 

85.50 

95.00 

.950 

8.77 

9.75 

19.50 

29.25 

39.00 

48.75 

58.50 

68.25 

78.00 

87.75 

97.50 

.975 

9.00 

10.00 

20.00 

30.00 

40.00 

50.00 

60.00 

70.00 

80.00 

90.00 

100.00 

1.000 

50  BULLETIN   660,   U.    S.    DEPARTMENT   OF  AGRICULTURE. 

PLANT  AND  EQUIPMENT  RENTAL  TABLE. 

The  information  contained  in  this  table  has  been  gathered  from 
various  sources  and  as  complete  data  are  given  in  connection  there- 
with as  were  available  at  the  time  it  was  secured.  While  all  of  the 
rates  given  were  those  actually  used  on  construction  work,  their  use 
as  a  basis  for  rentals  in  specific  cases  is  not  recommended. 

Schedule  of  rental  rates  used  during  the  season  1917  on  work  of  considerable  magnitude. 
[The  rates  mentioned  are  per  day.] 

Automobiles $5.  00 

Adding  and  listing  machines 20 

Buckets,  tipple  and  bottom  dump 25 

Boring  machine,  pneumatic .50 

Boring  machine,  electric 50 

Buckets,  orange-peel,  1  yard 3.  50 

Buckets,  orange-peel,  less  than  1  yard 2.  00 

Buckets,  clamshell [ 2.  00 

Boiler,  and  3-drum  engine •. 3.  50 

Boiler,  and  2-drum  engine 3.  00 

Boiler,  and  1-drum  engine 2.  50 

Boiler  only,  30  horsepower  and  smaller 1.  50 

Boiler  only,  larger  than  30  horsepower 2.  00 

Block  machine,  concrete 1.  50 

Cars,  skip,  1$  yards .25 

Cars,  skip,  3  yards 50 

Cars,  steel,  1  yard  and  smaller 15 

Cars,  4  yards,  wooden 25 

Cars,  6  yards,  wooden 75 

Cars,  12  yards,  wooden 2.  00 

Cars,  1  hopper,  radial  gate 25 

Crushers  only 2.  00 

Crushers,  with  elevator  and  screen 3.  00 

Conveyor,  gravity,  per  100  feet 1.  00 

Compressor,  10  by  10  with  steam  engine 2.  50 

Compressor,  8  by  8  belt  driven 1.  00 

Compressor,  with  gasoline  engine  on  wheels 5.  00 

Compressor,  Westinghouse,  9^  inch 1.  00 

Cableways,  without  engine 4.  00 

Drill,  auto  traction 5.  00 

Dump  wagons 25 

Diving,  outfit  with  pumps 10. 00 

Derricks,  60  feet  to  85  feet 2. 00 

Derricks,  30  feet  to  59  feet , ,     1.  50 

Derricks,  less  than  30  feet 1.  00 

Derricks,  breast 25 

Derricks,  circle  swing 25 

Elevators,  platform  or  bucket 25 

Elevators,  with  bins  for  concrete 50 

Engines,  skeleton,  3  drum 2.  00 

Engines,  skeleton,  2  drum 1. 50 

Engines,  skeleton,  1  drum 1.  00 

Engines,  steam,  horizontal,  11  to  40  horsepower 1. 50 


HIGHWAY  COST  KEEPING.  51 

Engines,  steam,  upright,  to  10  horsepower $0. 50 

Engines,  gasoline,  to  8  horsepower 50 

Engines,  2-drum,  with  electric  motor 4.  00 

Engines,  gasoline,  10  horsepower 1. 00 

Engines,  derrick,  swinging 50 

Hammers,  riveting 25 

Hod  elevating  machine 1. 00 

Leveling  instruments,  engineers' 25 

Locomotive,  36-inch  gauge 5.  00 

Locomotive,  standard  gauge 10. 00 

Mixers,  with  boiler  sideloader 4.  00 

Mixers,  with  electric  motors,  1  yard 4.  00 

Mixers  without  boiler,  less  than  1  yard 2.  00 

Mixers  without  boiler,  1  yard  and  larger 3. 50 

Mixers  with  gasoline  engine 3. 00 

Motorcycles 1. 00 

Motors,  2  horsepower 15 

Motors,  5  horsepower 25 

Motors,  10  horsepower 50 

Motors,  25  horsepower 1. 00 

Motors,  50  horsepower 2. 00 

Pumps,  centrifugal,  10-inch,  belt  driven 3.  00 

Pumps,  centrifugal,  10-inch,  with  motor  attached '. 4.  00 

Pumps,  centrifugal,  8-inch,  steam  connected 2.  00 

Pumps,  centrifugal,  6-inch,  steam  connected 1. 50 

Pumps,  centrifugal,  4-inch,  steam  connected 1. 00 

Pumps,  duplex  and  triplex  to  3-inch 50 

Pumps,  pulsometor  to  4-inch 1.  55 

Pumps,  diaphragm 20 

Pumps,  diaphragm,  with  gas  engine 1. 05 

Pumps,  triplex,  with  belt  drive 20 

Pile  drivers,  drop 1.  50 

Pile  drivers,  drop,  with  single  drum  engine  and  boiler 3.  50 

Pile  hammers,  steam,  up  to  2,500  pounds 3.  00 

Pile  hammers,  steam,  larger  than  2,500  pounds 5.  00 

Rail,  per  ton 06 

Roller,  horse 1. 00 

Steam  drills , 1. 00 

Small  air  drills 50 

Steam  roller 8.  00 

Steam  shovel 30.  00 

Sprinkling  cart 1.  00 

Saw  benches 25 

Saw  benches,  with  motor  or  gasoline  engine 50 

Scale  boxes 25 

Scraper,  wheel -50 

Transits 50 

Typewriter 10 

Fuel  and  lubricants  were  not  included  in  these  prices,  nor  was  the  cost  of  repairs, 
all  of  which  were  borne  by  the  organization  using  the  equipment.  All  equipment 
was  to  be  returned  to  the  owner  in  good  condition. 


52  BULLETIN   660,   U.    S.   DEPARTMENT   OF   AGRICULTURE. 

Rental  paid  far  use  of  equipment  on  State  highway  work  during  the  year  1917,  by 

contract. 

Air  compressor  drill  outfits  while  necessarily  on  site  of  work,  per  day $3.  00 

Crusher,  including  screens  and  bins,  per  day 8.  00 

Concrete  mixer  and  labor,  per  cubic  yard  of  concrete 60-1.  72 

Grader  while  necessarily  on  site  of  work,  per  day 15. 00 

Steam  roller,  per  linear  foot  of  roadway  rolled .06 

Steam  shovel  while  necessarily  on  site  of  work,  per  day 20.  00 

Small  tools,  such  as  lanterns,  rubber  boots,  axes,  hammers,  drills, 
bars,  plows,  harrows,  picks,  shovels,  wheelbarrows,  and  of  like 
character,  were  included  in  the  unit  prices  paid  for  completed  work. 
The  work  was  done  by  a  contractor  who  was  paid  a  fixed  amount  for 
units  of  work  completed.  All  materials  used  were  paid  for  by  the 
State.  The  contractor  furnished  coal,  oil,  repairs,  etc..  for  his 
equipment  at  the  rentals  quoted. 

Rental  paid  for  use  of  equipment  on  State  highway  work,  season  of  1917;  work  done  by 
State  forces,  equipment  owned  by  towns  and  individuals. 

Boilers,  about  25  horsepower,  per  day $5.  00 

Crusher,  screens,  bins,  and  engine,  per  day 10. 00 

Heater  (for  stone)  and  engine,  per  day 5.  00 

Mixer  and  steam  engine,  per  day 5. 00 

Water  cart,  per  day 50 

Truck,  3-ton  capacity,  driver,  fuel,  repairs,  and  all  supplies  necessary,  per  day. .  18. 00 
Fuel,  lubricant,  and  repairs  furnished  by  State. 

REFERENCES. 

The  authors  acknowledge  their  indebtedness  to  the  following 
sources  of  information: 

The  cost-account  systems  of  the  following  State  highway  departments:  Arizona. 
Illinois,  Maryland,  Oregon,  Pennsylvania,  and  Wisconsin;  "Efficient  Cost  Keeping," 
by  E.  St.  Elmo  Lewis;  "Efficiency,"  by  Harrington  Emerson;  "Cost  Data,"  by 
H.  P.  Gillette;  "Cost-Keeping  and  Scientific  Management,"  by  H.  A.  Evans;  "Cost 
Records  for  Executives  as  a  Means  of  Plant  Control,"  by  B.  A.  Franklin;  "Cost 
Accounting  and  Management  Engineering,"  by  H.  P.  Gillette  and  R.  P.  Dana;  "Cost 
Accounts,"  by  L.  W.  Hawkins;  "Psychology  and  Industrial  Efficiency,"  by  Hugo 
Munsterberg;  "Cost  Accounts,"  by  J.  L.  Nicholson;  "The  Principles  of  Scientific 
Management,"  by  Frederick  W.  Taylor;  "Cost  Accounting,"  by  J.  R.  Wildman; 
"Modern  Accounting,"  by  H.  R.  Hatfield;  "The  Handbook  of  Municipal  Account- 
ing," by  the  Bureau  of  Municipal  Research;  The  Cost-Accounting  System  of  the 
Ontario  Highway  Department;  the  Cost-Accounting  System  used  by  the  Bureau  of 
Public  Works  of  the  Philippine  Islands;  an  article  on  "Cost  Accounting,"  by  Capt. 
Godfrey,  and  the  subsequent  discussions  on  the  subject  in  the  Army  Engineers' 
Magazine;  "Memoirs  of  Army  Engineers; "  and  in  addition  the  Study  of  Cost-Account- 
ing Systems  in  use  in  many  counties,  cities,  and  towns  in  the  United  States,  and  the 
chapter  on  "Cost  Finding"  in  Volume  XI  of  the  Alexander  Hamilton  Institute,  and 
the  Transactions  of  the  American  Society  of  Civil  Engineers. 


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